While crudeness and vulgarity have been abundant in Tamil cinema recently, a genuine sex comedy has been hard to come by. Bagyaraj's films like Mundhaanai Mudichu and Chinna Veedu were probably the last entries in that genre(though the former, with its sentiments and other masala elements, could be considered only a half-hearted entry) . S.J.Suryah attempts to fill the void with New but the overreliance on sex rather than comedy results in another disappointing entry.

Vichu(Bharath), a little boy who feels he is unwanted by his mother, is turned into a young man Vicky(S.J.Suryah) by a scientist(Manivannan). As Vicky, he is pursued by Priya(Simran) and gets married to her. But in his new form, he also learns of his mother's love for him and turns back to the scientist, asking for his real form back. But the reverse process doesn't work as well as a result of which he ends up being little Vichu during the day but young Vicky at night.

In his enthusiasm to serve up sex and glamour, Suryah completely bypasses logic and reality. And I am not even referring to the cheesy scenes at Manivannan's house or the 'science fiction' portions of Suryah shuttling between bodies of two different ages! Even if we accept that as a necessity for the story to take off, the results of this switching, which make up the meat of the story, are not even remotely believable. We are expected to believe that a mother has no clue that her eight-year old son is not at home every night and that a wife never finds out that her husband is not available during the entire day. Such glaring lapses in logic are always in the back of our minds, lessening the enjoyment from the sequences themselves.

The mix of sex and comedy is not completely successful. There are a few places during the interactions between the little boy and Simran that even seem perverse. The scenes between Simran and Suryah, both before and after marriage, contain a few laughs with Simran intent on getting him into bed and Suryah, who has the mind of an 8-year old, having completely different aspirations. The portions with Kiran, while being completely unnecessary, end up being the most entertaining. The double entendres in the dialogs(for instance when Kiran asks for Suryah's assistance in hanging a picture in her house) are very funny and Simran's exasperation on seeing Suryah and Kiran together is very enjoyable.

Suryah reiterates the fact that sentiments are an inescapable part of Tamil movies. After the racy and titillating proceedings for most the movie, the 'mother sentiment' is laid on real thick towards the end. But it is done quite skilfully and more importantly, keeps us engrossed since we are never sure how the movie is going to end. The epilogue at the end is also clever and helps end the movie on a nice note.

Suryah doesn't look like a hero but fits the role really well. He dances surprisingly well and has the innocent look down well. Simran looks great and once again proves that comedy comes easily to her. With her looks, performance and dancing skills on a high level here, she is quite a complete actress and will surely be missed. And she has managed the usually impossible task of going out on a high. Devayani irritates initially but calms down as the movie proceeds. Kiran is adequate and on the plus side, her role prevents her from wearing her usual, vulgar dresses (though she does as much damage as she can with the madisar!). Rehman's fast numbers are catchy with Konja Neram... and the Thottaal Poo Malarum... remix benefiting from innovative picturization.