Top Oscar nominees "Capote," "Crash" and "Transamerica" also earned two honors at the Spirit Awards, and virtually every winner in the ceremony's top 12 categories also is competing at the Oscars.

"Capote" took the best-actor award for Philip Seymour Hoffman, who is the favorite to win the same prize at the Oscars for his role as author Truman Capote. The film also earned writer Dan Futterman the best-screenplay award.

Hoffman, who has won most other key best-actor honors this award season, cheered his fellow nominees: Jeff Daniels for "The Squid and the Whale," Terrence Howard for "Hustle & Flow," Heath Ledger for "Brokeback Mountain," and David Strathairn for "Good Night, and Good Luck."

"It's ludicrous and I've been given enough," Hoffman said. "And I want to share this so badly with all the nominees. I can't tell you how fantastic these gentlemen are."

Felicity Huffman, also an Oscar nominee, was named best actress for "Transamerica," in which she delivers a gender-bending role as a man preparing for sex-change surgery. The film's director, Duncan Tucker, received the award for best first screenplay.

The ensemble drama "Crash" won for best first feature by a director (Paul Haggis) and best supporting actor for Matt Dillon, who also has an Oscar nomination for his performance as a racist cop.

There usually is some overlap between the Oscars and Spirit Awards, such as last year's "Sideways," which dominated the independent prizes and was a contender in top Oscar categories.

Along with "Brokeback Mountain," "Crash" and "Capote" are nominated for best picture at the Oscars. A fourth best-picture Oscar nominee, the Edward R. Murrow tale "Good Night, and Good Luck," earned the cinematography honor at the Spirit Awards for Robert Elswit, who also is nominated at the Oscars.

The Spirit Awards' other top two prizes also went to Oscar nominees: The Palestinian terrorist tale "Paradise Now" was picked as best foreign film, while "Enron: The Smartest Guys in the Room" was honored as best documentary.

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