To Manhattan's elite, Wall Street wheeler-dealer Steven Taylor seems like a devoted husband. He isn't. Beautiful, accomplished Emily Bradford Taylor seems like a faithful wife. She isn't. And when Steven Hires Emily's lover to kill her, it seems like A Perfect Murder. It isn't. In fact, very little is what it seems in this sleek, sophisticated thriller sizzling with suspense and sharp dialogue. Michael Douglas, Gwyneth Paltrow and Viggo Mortenson star in A Perfect Murder, directed by Andrew Davis (The Fugitive) and inspired by the Frederick Knott play Dial M for Murder, filmed by Alfred Hitchcock in 1954. Fans of that classic will be in for lot of surprises. So will Steven. At each unexpected twist in his "perfect" plot, he improvises brilliantly. But can he always stay one step ahead of the next jolt? HOld tight for " a hold-your-breath thriller" (Joel Siegel, Good Morning America/ABC-TV).