Pretend for just a moment that your best friend is Madonna. You're hanging out one afternoon, the booze is flowing, and before you know it, you're re-enacting some of those kinky pics from her ''Sex'' book. Such a scenario should never, ever be a bad thing -- unless you're Rupert Everett, and you're gay, and she gets pregnant. Such are the complications explored in this dramedy from the director of ''Midnight Cowboy.''
While Madonna may be the draw, ''Next'''s second-
Everett won't divulge much plot, though earlier reports have hinted at a custody trial and a funeral. ''This is basically a story about what is parenthood and what is family. Is blood the most important thing, or is it commitment?'' Okay, but here's what inquiring minds REALLY want to know: How's Madonna? ''She's very, very good,'' assures Everett. ''I think people will be surprised by her acting.'' BUZZ FACTOR: 8
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