Louise Harrington (Laura Linney) is a 39-year-old admissions officer in Fine Arts at Columbia University. She has a warm friendship with her ex-husband, Peter (Gabriel Byrne), and lives a comfortable middle-class life, but her work is hardly fulfilling and she lacks love in her life. One day she receives an application from F. Scot Feinstadt (Topher Grace), who has the unusual name of her first love, who died several years earlier and continues to have a hold on her heart. Curious about the grad student, she arranges an admissions interview. She is confronted by his uncanny resemblance to her first love and, soon after, a passionate tryst leads to an entanglement of hearts.

Based on a novel by co-writer Helen Schulman, P.S. bears out the promise of Dylan Kidd's debut feature, Roger Dodger (2002). In his hands, New York almost becomes a character in its own right, and Linney is quite spectacular as the lonely, anxious, nostalgic and skeptical Louise. P.S. is a wonderful, humorous musing on coincidence and the mysteries of the human heart.