The author of When My Love Returns from the Ladies Room, Will I Be Too Old to Care? and Elvis is Dead and I Don't Feel So Good Myself gives, as eventually he had to, the once-over to the subject of (gulp) sex. it's a airy treatment, indeed, by the Atlanta humorist who may someday prove that his most important talent is in the writing of titles. Back when Havelock Ellis was hot stuff, Thurber and White produced their classic Is Sex Necessary? (the jury is still out). Alas, like everything else, literature ain't what it used to be. Now The Hite Report is the hot sex text. and Grizzard, who has hatched ten popular volumes of humor in as many years, has turned his hand to The Subject. It contains little you ever wanted to know, but there are some earthy words from the Sage of Coweta County, Georgia. Members of the Junior League, he tells us, do not favor group sex because of all those thank-you notes. On AIDS, our country-boy Hefner opines that as ""great as sex is, it isn't worth dying for."" His inquiring mind wants to know about Jimmy Swaggart in that motel. ""Did one of the two participants dress up like a chicken?"" There are references to the author's several marriages and other ill-fated liaisons, some good old jokes, and a bravura set piece or two. See, for example, the first-person reports of a fine relationship, by Cordie Mae Poovey (""uglier than a train wreck and twice the size of one"") and her spouse, Heg Philpott. Though Grizzard provides, as Dr. Ruth never did, the complete words to ""Louie, Louie,"" the cutes are pervasive and one begins to fire of general-store tall tales of sexpots who turn up butt nekkid or of wrong-headed folks who are downright ""doo-doo pots."" Grizzard provides chuckles, of course, but it's a thin package of cracker-philosophy-cum-joke-book, good for a one-night stand, no doubt, but not to be respected in the morning.