Directed by Dylan Kidd, P.S. follows Louise Harrington (Laura Linney), a divorcee who works in Columbia University's School of Fine Arts and at first glance seems utterly satisfied with her life. The thirties-odd woman has found success in the workplace, is respected among her peers, and is fairly confident in her own abilities -- yet, she can't help but feel something is missing. When she arranges to interview a prospective student at least 15 years younger than she is, she's shocked to find out he is the spitting image of her high-school sweetheart, an artist who had died in a tragic car accident before they graduated. After the interview, Louise and Scott (Topher Grace) waste no time before getting romantically involved. Their motives aren't entirely clear -- Louise may be longing for her former flame, while Scott could be trying to assure himself a position in the Ivy League by whatever means necessary -- but that doesn't stop them. Elsewhere, Missy (Marcia Gay Harden), Louise's best friend from high school makes a play for Scott herself. Complicating issues further is the looming presence of Peter (Gabriel Byrne), Louise's ex-husband, and her recently sober brother (Paul Rudd).
~ Tracie Cooper, All Movie Guide