MEL'S COMEDIC TURN WHAT VIEWERS 'WANT'.

Byline: Glenn Whipp Film Critic

We've enjoyed glimpses of Mel Gibson's comic potential before (the ``Lethal Weapon'' movies, ``Maverick''), but, remarkably, his new film, ``What Women Want,'' is the first time he has tried on a romantic comedy for size. The genre suits him. Gibson gives such a confident and game performance that it carries the movie over its rough patches, making it an energetic and enjoyable comic romp that will most definitely be what women (and men, too) want from a holiday movie.

Gibson plays Nick Marshall, a Chicago advertising executive who believes he's God's gift to women, although his ex-wife (Lauren Holly) and 15-year-old daughter, Alex (Ashley Johnson), might argue otherwise. Nick is a man's man - cocky, boisterous and impossible to ignore. His office is decorated with photos of Sinatra and Dean Martin along with ads from his successful campaigns featuring the Hawaiian Tropic girls and the Swedish Bikini Team.

Nick believes he's up for a promotion, but his boss (Alan Alda, a nice casting choice, given his legendary ``sensitive man'' status) gives the job instead to a woman, Darcy Maguire (Helen Hunt). Nick's resentment builds when Darcy sends him home with a box of feminine products, asking him to come up with ideas on how to sell them to women. Nick, instead, gets drunk, and attempting to ``think like a broad,'' ends up nearly electrocuting himself instead.

The accident leaves Nick with the ability to overhear what women think. Initially, it's a nightmarish experience for Nick as he's inundated with a barrage of random thoughts about diets, sex and even a French poodle asking for a bathroom break. Nick also has his eyes opened about what his female colleagues really think about him. It's not pretty.

But after a brief session with a psychiatrist (Bette Midler), Nick realizes he can use his newfound powers to his benefit. In the workplace, he can mentally outmaneuver Darcy and on the dating front, he can finally come up with a way to make a perky coffeehouse worker (Marisa Tomei) to go out with him.

Of course, ``What Women Want'' wouldn't live up to its title unless Nick underwent a mental makeover himself. The movie lays on the sensitivity a little thick at times; neither the screenplay (by Josh Goldsmith and Cathy Yuspa, staff writers on CBS' ``The King of Queens'' sitcom) or Nancy Meyers' direction has the depth, tightness or subtlety to make this anything more than a broad, crowd-pleasing comedy.

That said, ``What Women Want'' is worth seeing just for Gibson's commanding comic performance, which, in its authority and willingness to try anything, recalls the best of Cary Grant's work. Purists might take exception to that, but it has been a long time since a leading man's work had so much energy, charisma and comic flair that it could warrant such a comparison. If, as the adage goes, ``dying is easy, comedy is hard,'' then Gibson has pulled off a career-altering feat with this movie.

``WHAT WOMEN WANT''

(Rated PG-13: sexual content and language)

The stars: Mel Gibson, Helen Hunt, Lauren Holly, Ashley Johnson, Alan Alda, Bette Midler and Marisa Tomei.

Behind the scenes: Directed by Nancy Meyers. Screenplay by Josh Goldsmith and Cathy Yuspa. Released by Paramount Pictures.

Running time: Two hours and 7 minutes.

Playing: Citywide.

Our rating: Three stars

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Mel Gibson stretches his funny bone for his role in the romantic comedy ``What Women Want.''