What could the film be about?  As part of a refreshing new trend in Hollywood, a lot can be determined from the title.  But, since the Masked Reviewer has a strict policy of not spoiling any surprises, you'll just have to wonder what the plot could be about.

First of all, if you're expecting a clean-cut family film, you should be aware that there is some sexual suggestiveness and strong language.  There probably won't be too many people expecting a G-rated comedy, unless they think it's about Mary Magdalene and Gary Coleman in a buddy movie -- it isn't.

In addition to Steve Carrell, the film stars Catherine Keener (who you may remember from Being John Malkovich -- she wasn't Cameron Diaz -- or you might even remember her from Death to Smoochy, god help you) as well as Paul Rudd (Anchorman, Clueless) and relative unknowns Romany Malco and Seth Rogen.  They are considered "relative" unknowns because the only people like to recognize them are their own relatives.  Just kidding!  Seth Rogen was in "Freaks and Geeks" as well as Donnie Darko.  Romany Malco...no one will know him.

However, the performances are great across the board.  Perhaps the least inspired is Catherine Keener, but she manages to make her character more interesting than she could have been.  The others are all fantastic.  They have the "dudes hanging out" down to a science.  They seem to get along well and that translates to a familiar (if somewhat silly) dynamic on screen.  Everyone will be able to identify with someone in this movie, probably.  Or not.  Perhaps the Masked Reviewer is projecting.

Many viewers, especially those with somewhat "geekish" tendencies, may find themselves laughing a bit too hard at the depiction of the 40-year-old virgin.  There are things about the character that are brilliantly funny, yet personally horrifying, especially if you are into computer games or collectibles.  Ah, what a fine line we walk.

Overall, the movie is surprisingly funny.  If you like Steve Carrell, you'll love this -- it's easily his best work to date, as it's a showcase of his talents.  It seems like it could be a very transparent one-joke movie, but in fact it's exceptionally well written and has solid laughs from beginning to end.  It's definitely a feel good movie, and after a summer capped with Deuce Bigalow: European Gigolo, it's great to have an honest-to-goodness funny movie.  It's not too cerebral for anyone; the mix of sight gags, slapstick, character humor, and jokes is just right.  Even though some people will say that any slapstick is too much slapstick, it is in fact good stuff.

There's not all that much to say about the film because it is so good.  In fact, the Masked Reviewer wants to go see it again.  A funny movie, well-written, well-acted, and better than you might expect.  If you don't know who Steve Carrell is, this is a good opportunity to see him shine.  If, on the other hand, you've only seen him on "The Office" and don't think he's your cup of tea, give the film a chance.  It's quite different in a good way. 

Not to be confused with The 40-Year-Old Virginian.

Expectation from the Title: Madonna's 1998 tour, not quite as successful as some of the others.

Mother's Rule (Always Say Something Good About Everything):  It's hard to imagine someone as sweet and funny as Steve Carrell not being able to get laid...or rather...finding the right girl, that is.

The Pros: Fun-ny.  Great writing, great mix of types of humor, great supporting cast.  It's got a little bit of everything.  There's even brief nudity!

The Cons: Hmmm.  The female parts (or rather, roles) aren't as solid as the male roles, but even so, they're solid.

Steve Carell, Steve Carrel, Steve Karrel, Stephen Carrell, Steve Colbert, Brick, Andy, Paul Rud, Katherine Keener cameo