Joe Eszterhas might as well retire, because now Playboy offers the kind of films men really like. The mag's erotic-thriller venture takes off with this two-fisted tale of a goatee-hating detective (Paul Sorvino) on the trail of a transvestite serial killer, who's busily offing the cover girls of L.A. Erotica. Fortunately, the detective's cop friend (Courtney Taylor) has just been booted off the force for emptying her revolver into a rapist, which gives her time to go undercover as a stripper and make lots of bisexual friends. Cover Me may derive most of its entertainment value from its sincere ludicrousness, but there are also the predictable film debuts of various Playboy centerfolds, plus token cameos by the likes of Corbin Bernsen. Ultimately, Sorvino scores the film's best line when he's told that the killer is re-creating childhood experiences: ''When I re-create my childhood, I'll kill everyone in this town.''


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