TOOTSIE is, plain and simple, excellent. It takes its subject matter seriously. Hoffman doesn't play the role like a man playing a woman but a man learning to be a woman and thusly, understanding how they tick, but using his natural abrasiveness to create an assertive female in a world that tends to treat women (like Julie) as submissive objects. His performance is so spot-on that it's no wonder the men in the movie fall for Dorothy: he inhabits Dorothy down to her vaguely Southern mannerisms and ante-bellum decorum. Just watch the montage in which Dorothy, now a media sensation, is being photographed in an assortment of outfits. It's what today's premiere drag performer Charles Busch would also do in his performances: use the nuances of a strong yet feminine energy to its fullest advantage. (As a matter of fact, Charles Busch himself would play a variation of the Michael Dorsey role in a soap opera.) TOOTSIE is a tour-de-force of Hoffman's acting as he is in perfect control of his character's duality. One of the premiere examples of gender-bending comedies -- VICTOR/VICTORIA being its feminine counterpart -- this is a movie that paved the way for future incursions into men not just donning women's clothes, but inhabiting a feminine persona. It's extremely sensitive as well: once the climactic sequence takes place and all is revealed, it's a surprise how affecting and emotionally satisfying this movie is.