What Withnail and I is to Britain and Priscilla Queen of the Desert is to Australia, Midnight Cowboy is to America. If you liked either of the former you should like this. Possibly reflecting the national soul, it's less comic than Withnail or Priscilla and contains a fair amount of angst. And the motivating force is money rather than sex or drugs: not that there aren't plenty of both of those too. And plenty of hilarious moments, come to that. But it does get pretty dark at times.
Jon Voight is touching in a Buddy Ebsen kind of way as a naive Texan boy running away to make a living in New York as a gigolo. Dustin Hoffman is frankly brilliant as an awful slum rat, out for what he can get, which certainly includes anything he can get from Voight. It's not quite clear who's taking whom under what wing, since they're both so anxious to do nothing of the kind, but the chemistry, as in Withnail and Priscilla, is totally convincing.
And the soundtrack is of course, "Everybody's Talking About Me" sung by Harry Nilson: as powerfully evocative as the zithers in The Third Man or Raindrops in Butch Cassidy. The film was made in 1969. Drink up the vintage.