Professor Gregory Larkin (Jeff Bridges) has had enough of romance. After several failed relationships based on love and sex, he decides that companionship should be the basis for marriage. Enter Professor Rose Morgan (Barbra Streisand). She finds Gregory quite attractive and has no trouble entering into caring relationship with him, although fully aware of his strange take on couplehood. Gregory, who chose Rose specifically because he’s not attracted to her, enjoys their time together immensely and eventually pops the Big Question. Rose accepts and wedded, though celibate, bliss ensues.
Although Gregory feels that he has entered into the perfect arrangement, Rose grows more and more disenchanted with it. She thought that Gregory would eventually come around and that they would someday enjoy a physical relationship as man and wife. When she sees that this is not to be, she’s got a decision on her hands; a decision made none easier by her jealous widowed mother (Lauren Bacall) . Will she ever find happiness with Gregory? Might she still have a chance with her sister’s (Mimi Rogers) handsome husband (Pierce Brosnan) whom Rose had her eye on from the beginning?
"The Mirror Has Two Faces" is a satisfying romantic comedy which could have been even better if it had not "gone Hollywood" during its last half hour. Streisand is at the top of her form as both an actor and a director but Bridges, although good, plays his character with a little too much naiveté to be completely believable. Nevertheless, anyone who has ever been in love can identify with these people.