2770 Fifth Avenue, Park West
The theme is what attracts the crowds at this popular establishment, and the theme is drag strips -- no, not racing cars. Seems there's almost always been a big drag show somewhere in town. The legendary Dreamgirls Review headquartered at the Brass Rail for years before moving on, but the new stars of the fishnet-and-stubble circuit are the humorous boy/girls of Lips. For what are probably sociological reasons, most Lips acts perform grotesque parodies, unlike Dreamgirls' sleek tributes of yore. Funny stuff, though, as long as "funny" to you is a 300-pound Madonna.