very hot. reminds me of the good all days in A Time To Kill.

YUMMY!

I agree Classiskit. I miss the HOT A Time to Kill MM too! But he looks good and goofy in this ad simultaneously. It's obviously not his element.

HOT! i like when hes dress up..very classy!

good morning

I think he *looks* hot, but I expected something funny to happen. LOL I don't know - I just can't picture him as serious as he is in the ad. I know he's done serious movies, but still... he's hot though!

Hello HOT MM! I like the fact that he isn't wearing a tie. More in keeping with his usual casul self.

Can he go 15 seconds without taking his shirt off? This add is rather fake and cheesy.

hot! but I do like him better when he smiles

he's hot shirt or not

stop playing..matthew is always hella hot!

and why not show your money makers? he has a body and flesh sells..

yeah, I was waiting for something silly to happen as well. He looked good but it was corny.

The black and white part of the commercial is HOT! Anything after the color comes in - cheese. I love when he's all cleaned up. Way better than when he's jogging shirtless looking like a t-rex.

Who are the ones who said he is not hot?? You people are crazy!

Though good looking with a great bod, only Becks imho can pull off the sexy swagger. Nice try Matt.

Yuck. Yuck. Yuck. He is soooo not hot.

Naked bongos....I don't care! This guy is and always will be smokin hot IMO!

LOVELOVELOVELOVELOVE!

He's hot but I just don't think D&G is well suited for who MM is. I'm not feelin the match here.

not bad. but i still cant get over the fact that he doesnt clean himself really... i dont get that. nudists can be clean, matt.

I could eat him up with a spoon! Hot! He shouldn't have smiled when he sat down though. Keep the straight face, much sexier.

This ad seems really egotistical, so that is what makes it "not hot" for me.

NOT...
Plus he doesnt wear deodorant...Yuck.

wow I didn't know he could be this hot

He's never done it for me and he never will.

kinda hot but it would have been sexier if he'd kept his shirt on

ohhhhh, A Time to Kill...he was so gorgeous in that movie it hurt to look at him!

I think he's very hot here. Nice to see him with his hair under control.

What a dork.

Wow, thats hot

i think that he's soo hot. the cleaned up version of him is so much nicer than the grungy gross version.

Not for me... I picture Daniel Craig in a commercial like this one.

Hot!

very hot! i agree with classiskit...very a time to kill...yummy!

jesus christ what a body!!

I'm with CiaoBella, someone like Daniel Craig would have knocked this out of the park! Matt has the abs but not the attitude, his real life persona is not classy at all.

Hot bod, but he's still too goofy for me to take him seriously in this ad.

he's hot. period. doesn't matter what he wears. It was completely cheesy and I don't think that it will really sell to the guys...but the second he flashes that goofy smile, he has most of the women sold! It's one of those marketing ads that is meant to sell to the women who will in turn buy the product for their men, and therefore, does exactly what it needs to.

the whole ad for me is too acting and posing,don't like it BUT he's so hot in it

Hot!! He is to hot!! I love this add!! I think that's great!!

I don't get the appeal. He always looks greasy and then once those short arms were brought to my attention, he makes me think of a t-rex. I know that's not nice but...

He reunied his hot factor with me a long time ago, so I say not.

for the 1st time in my life i have to say he's sexy and yummy..

for the first time of my life i gotta admit he is sexy and yummy.....

I'm on the fence with this one, so I didn't vote. I mean, I've seen his hot chest practically everyday on celebrity blogs, magazines, practically daily, especially last summer. It's almost boring to see him bare chested, yet again. The ad is nice, but if it were someone else who was'nt so overexposed, I would prolly be a little more excited about this.

He's hot as long as he doesn't speak so this commercial is good for him. Now, if they will only stop him from speaking on the Tonight Show or Letterman.

hes hot 24/7

I'd have to say no

Cheesy but so effin hot!

If he was scrubbed down and made to wear deodorant, I wouldn't kick him outta bed. Funk doesn't work on anybody, no matter how hot they are!

Cutie !!!