''Furry Vengeance,'' directed by Roger Kumble (''Cruel Intentions''), sets itself apart from most funny-animal movies by using live animals, albeit with a lot of computer graphics and green-screen help. An actual raccoon plots the harassment of Dan Sanders (Brendan Fraser), the construction manager for a ''green'' housing development that will in fact wipe out an entire forest; actual skunks climb into his S.U.V. to do what skunks do. Unlike animated animals, they don't talk; instead, they squeak and growl in ways that approximate human speech, or at least playground exclamations. If they could talk, they'd be on the phone firing their agents. Even by the standards of movies intended to make 5-year-olds laugh -- in this case through heavy applications of flying animal excrement and frequent scenes of Mr. Fraser's crotch being kicked, bitten or burned -- ''Furry Vengeance'' is unbearable. (Actually, the bear's performance is pretty good.) The jokes wouldn't pass muster on the Disney Channel, the story consists of an escalating series of critter attacks, and the previously mentioned special effects are surprisingly cheap-looking. When Sanders isn't fighting off funny animals, he's jousting with funny ethnics: the obsequious Hispanic foreman, the overbearing Asian boss, the greedy Indian investor. [ABSTRACT FROM PUBLISHER]