Gut-Bustingly funny. Vulgar but not gross.

Rating: 8/10 (29 April 2006)

This is by-far the most hilarious comedy I have ever seen, and I have seen a ton. I judge comedies by how much they make me laugh, not some snotty pretentious standard. Although I definitely appreciate more subtle satire, like that found in Cohen brothers or Wes Anderson films, those don't qualify as "pure comedies" in my book. If you find vulgar humor about sex extremely off-putting, then you might want to stay away from this movie. If you don't have pole up your a**, then you will laugh harder than you've laughed, well ever.
That being said, there is more to this movie than simple potty jokes. The vulgarity is used as tool of storytelling, and not central. Unlike Something About Mary, or Scary Movie, it's not purely done for the sake of grossing you out, and it never reaches that low-brow of a level. In fact the dirtiest parts are the dialog, which are very, very dirty. Some people may be tempted to draw comparisons to American Pie, due to the premise and the fact of it being a romantic comedy. While the story remains realistic albeit over the top, it also avoids suffering by sentimentality that so many other romantic comedies do, by keeping it in the realm of supremely silly yet totally relateable. The jokes are expertly timed and fit perfectly with the plot. But there are heartfelt moments where you really feel for the characters dilemmas.
The acting and characters are really what stand out in this film, and make it special. When comparing it to other films, you will realize that these guys have achieved a new level of comic mastery. Steve Carell as the lead, is a likable nice-guy dork, who just happens to never have had sex at age 40. Paul Rudd, Romany Malco and Seth Rogen play his buddies at work who try to help him get the deed done, and are all superbly funny, each in his own way. Rudd is a bitter romantic, still obsessed with the girl who dumped him years ago. Malco is the suave ladies man who's in reality whipped by his girlfriend, and may have sexuality issues. Rogen is the sensitive but masculine alterna-rocker.
What makes this film so much more enjoyable compared to every other romantic sex comedy out there, is that most guys will identify with several of these characters in the movie, or find themselves knowing people just like that. The characters are older and working ordinary low-level retail jobs. They're not teens, they're not in the entertainment biz, they're not too zany or weird, they're just ordinary guys. That's what makes them all so likable. Many of the scenes and situations, as wacky as they are, are taken right out of the real world, being a young single male in today's society. If you are a guy, definitely go out and buy this movie. Anyone who has an open mind and isn't afraid of vulgarity, will adore this film and laugh till they cry.