Don't be taken in because the premise of this film is a good one. It is, but that, does not a good film, make.<br /><br />Comedies require a well-honed script and masterful direction. Sadly, this poorly executed film has neither. Leconte, a good director in other genres, does not deliver in his comedic farces (Les Bronzes series being another example).<br /><br />The comedic timing is terrible. Some jokes are telegraphed. Some are re-hashed from other movies. Others just sit there as if they were giving you time to laugh. The plot has messy subplots (the allergic daughter, the lesbian co-owner) and just does not develop or envelope the viewer. It isn't funny and it isn't believable for a second.<br /><br />Compare this to any comedy by Billy Wilder (Some Like it Hot, A Foreign Afair, etc.) or by Leconte's compatriot, Francis Veber, a true GENIUS at French comedy (Le Diner de Cons, Le Placard, Les Comperes, La Chevre, La Grande Blonde, etc.) and you'll see the difference in their tight scripts, great comedic acting and timing, with each joke leading to the next one.<br /><br />Watching Mon Meilleur Ami twice would be cruel and unusual punishment, not a good sign for a comedy.