The Working Girls in this New York-based film are laboring away at the World's Oldest Profession. Molly (Louise Smith), a Yale grad whos lives with her lesbian lover, turns tricks to keep food on the table. She approaches each day with fear and loathing, carrying out her responsibilities with crisp, businesslike efficiency. Her coworkers include Gina (Marussia Zach), who hopes to stay a hooker just long enough to finance her own business, and Dawn (Amanda Goodwin), an outspoken college student who harbors dreams of becoming a lawyer. The film covers a single day in the lives of these three ladies, neither judging nor apologizing: a job's a job, the film seems to be saying, whether it's punching a clock or rolling in the sack with an elderly stranger. Director Lizzie Borden's matter-of-fact approach to her material (based on six months' worth of interviewing genuine prostitutes) places Working Girls head and shoulders above the usual lachrymose "ladies of the evening" drama.
~ Hal Erickson, All Movie Guide