ordering that special token of love. On the surface, it all seems so romantic.

But is it? When it comes to flowers, roses have always topped the popularity poll.

Indeed, a US rose grower admitted last week that he does 20 percent of his annual business at Valentine's. Twenty percent! Traditionally, it was always women who received flowers, but in today's changing world they are also being sent to men.

Do men like getting flowers? Why do men think women like flowers? And why do women really like flowers? This week, Taste put these questions to men and women of all ages; single, married and divorced; the passionate and the dispassionate. Their answers may surprise you.

So you think you know your man! Well, don't be too sure, because some of them are faking it.

That's right. Not every hunk is genuinely pleased to receive flowers but they have learned -- sometimes the hard way -- that honesty doesn't always pay.

"The first time my partner sent me flowers I didn't even react. She was very upset, so now I really `react!' '' one young man said. "She didn't want my honest opinion, so now I give her what she wants to hear.'' "Flowers don't do a thing for me, quite frankly,'' another admitted. "But don't tell her that! I just go along with the programme, it's easier that way.'' So ladies, maybe it is wiser to think twice before heading for the florist.

Despite the so-called social revolution, it seems men are still not as hooked on petal power as women would like to believe. And the reasons vary from image to practicality.

"Are you crazy?'' Mr. Machismo roared. "I don't want any (expletive) flowers! They don't last anyway. Give me a six-pack of beer and a (willing woman), but no (expletive) flowers!'' More refined, but no less adamant, was this busy executive's response: "Definitely not. I've got enough clutter on my desk now without dead leaves dropping all over it.'' "Flowers are for sissies,'' a sportsman maintained.

Some thought the idea positively silly.

"I don't mind receiving flowers throughout the year but for Valentine's Day it's just so corny. Anyone can go down to the flower shop and send you flowers. Where's the sincerity in that?'' On the other hand, there were those who found the gift of flowers intriguing.

"Why not? It would be a pleasant change. I've never received flowers. In fact, I've never received anything for Valentine's,'' a long-married man said sadly.

For another, married even longer, the idea comes too late. "If I was 30 years younger and some chick wanted to send me flowers I'd be thrilled, but at this late stage in the game .. .?'' One man actually feared receiving flowers. "In an office like mine, my biggest problem would be not knowing which guy sent them to me for a joke,'' he said.

Another worried that he might end up thanking the wrong woman! And then there's the closet flower lovers.

"Sure I'd like to receive flowers -- so long as no-one sees me, and they're not signed: `Love, Bruce','' one said.

"I wouldn't exactly be embarrassed to receive flowers, but I'd take them home in a paper bag,'' his colleague agreed.

From the men who think `romance' means a cheap paperback came such answers as: "I can't see the point of flowers. They're dead in a couple of days;'' and, "Flowers seem unnecessary when you can buy the scent in a can of air freshener.'' Calculators, on the other hand, see the despatch of flowers as an investment: "Flowers don't do anything for me, but they do something for women -- that's why I send them (wink, wink). I view flowers as an insurance policy -- you don't like paying the premium, but there are certain benefits down the road.'' And then there are the revenge-seekers. "Yes I'd like to get Valentine's flowers. I want women to experience some of the pain I experience at having to pay $8 or $9 for a rose.'' But cheer up, ladies. There are some genuine converts out there.

"Last year was the first time I got flowers and I thought it was great.

Usually I get nothing. Why did I like it? It was different,'' a father-of-two admitted.

A man in his 20s also approved. "Once I was sent a single red rose and I liked it, but I don't expect it to happen again in my lifetime,'' he said.

"While it's unusual for a guy to get flowers, it's also tremendously flattering.'' Not surprisingly, many men resented the blatant commercialism of Valentine's and refused to participate. "I regard Valentine's as an annual fleecing by florists and Hallmark. I don't think my position in life is to keep those people employed,'' a management-type sniffed.

Surprisingly, we found several women who agreed. "I love flowers but I don't want them for Valentine's,'' a bride-to-be protested. "Florists raise the prices to ridiculous levels so I think they're a total waste of money. Why should my honey spend $110 or more on a dozen roses which die days later? I'd prefer to have something that lasts longer, like perfume.'' And one who disagreed. "Sure, Valentine's is blatantly commercial, but so is Christmas. They're also fun. Why do men fuss about the cost of flowers? Ask them how much they waste in bars, on gadgets, and things for their stupid cars!'' So ladies, if most men don't want flowers, what do you think they'd prefer -- a candlelight dinner? Saucy underwear? A heart-shaped cake? Would you believe: "Beer, cologne or something practical''? WILL HE OR WON'T HE -- Be glad to receive flowers on Valentine's Day? Flowers might be the language of love for women, but men aren't entirely convinced.