FINALLY!! That was my first reaction when I walked out of the theatre after seeing "The 40 Year Old Virgin." My elation was due to this being the first really FUNNY adult humored film I've seen in some time (in my defense, let me say I haven't seen "Wedding Crashers" yet). Like "Airplane," this film ensures you are still laughing at the previous bit as you start to react to the next one.

Andy (Steve Carell) is a man in his early 40s. Content with his job at the local high tech store, smiling to himself as he rides his bike to work, Andy doesn't have a problem in the world. Especially a lady problem. After a couple of mishaps during his formative years (shown in hilarious flashbacks), Andy has resolved himself that he and sex will never happen. Instead he focuses his interest in collecting action figures and other toys. His apartment is a shrine to his collection, with posters of the Millenium Falcon and magician Doug Henning hanging on the wall. His friends at work are intrigued by his virginity and offer suggestions on how he can find a lady. David (Paul Rudd) tells him to "act like David Caruso in "Jade." Rudd has problems of his own. Still fixated on a brief relationship that broke up years ago, Rudd goes so far as to donate his "box - o - porn" to Andy. Cal (Seth Rogen) is much more open in his suggestions. When Andy meets an attractive woman from one of the stores across the street (Catherine Keener), he decides to go with his instincts in spite of his buddies intentions.

I can sum this film up with one word: FUNNY! The script, by director Apatow and star Carell, is full of hilarious lines and great situations that, if you've ever been a bachelor, will ring true. And complimenting the script is a cast of very funny actors. Carell, who almost stole "Bruce Almighty" from Jim Carey, does a great job in his first major role. He ably projects the sweet quality that his character should possess, but he shines when his exasperation with his friends and their suggestions get to him. Keener and Rogen are also well cast but the big surprise here is Paul Rudd. With the exception of "Anchorman," Rudd hasn't really been able to break out in a good comedy. Here he takes everything he is given and runs with it.

It seems like August is the month for adult humor. Next week brings the much talked about "The Aristocrats." But if you don't want to wait for a good laugh, go see "The 40 Year Old Virgin" this week! On a scale of zero to four stars I give "The 40 Year Old Virgin"    Enjoy!