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ACTOR To the women of EDtv, Matthew McConaughey is certainly more than the sum of his parts. But then again, those parts aren't bad either. "He has beautiful eyes," says Elizabeth Hurley, who shares a steamy love scene with him in the film. "His smile is to die for," chips in Sally Kirkland, who plays his mother. No, no, says Jenna Elfman, his onscreen girlfriend, "his belly! There was this one moment on the set where he lifted up his shirt and I was in shock. It was beautiful." McConaughey himself seems most pleased with a less obvious asset. "I've been told I have nice Davids," he says, referring to the muscles over his hipbones. "You know, like the statue of David." From most men, such allusions might sound immodest. But if the guy voted Most Handsome at Longview (Texas) High School in 1988 seems blithely unembarrassed discussing his physical attributes, it may be because he takes no credit for them. "I got blessed," he says simply. He does, however, work hard to make the most of those gifts. To meet the demands of his latest role -- a submarine lieutenant in the World War II film U-571 -- McConaughey's morning workouts include push-ups, sit-ups and jogging. "I feel better when I do that," says the 5'11" actor. "I think the body is a beautiful thing and you should take care of it." Just not to the point of deprivation. Confessing a love of "good food, good wine and all kinds of desserts," the single McConaughey concedes he's "not dead-head strict on diet and stuff." "Nobody enjoys themselves more than Matthew," agrees his A Time to Kill costar and onetime girlfriend Sandra Bullock. "Part of him is the good old southern boy and the other part is a real Renaissance man, trying to discover new things." Even growing older is an adventure to McConaughey who, at 29, says he has already begun to notice small changes in his appearance. "I smile a lot, so I've got some real nice, wise smile wrinkles and wrinkles coming out above my eyebrows," he says. "But hey, that's how you know you've been somewhere." So far, it's been some ride.