I don't think I've really ever given Walter Matthau his due as a comedic performer. He's certainly been wonderful in plenty of lighthearted roles, but I guess I always put his success down to his characters' grumpiness and ruthlessness, a gruff contrast to the flamboyant personality of his frequent co-star Jack Lemmon, and, I suppose, a natural extension of his earlier work in dramatic pictures. Watching Gene Saks' 'The Odd Couple (1968),' adapted from a popular Neil Simon play, the realisation suddenly clicked: Matthau is, in his own right, absolutely hilarious! Initially striking the audience as filthy, crude and generally unappealing, his Oscar Madison eventually manages to worm his way into our hearts, culminating in a hilariously overplayed confession of emotions that Matthau rasps out in a voice not entirely his own. At the same time, while holding his own as a comedian, his interplay with Lemmon is, of course, pitch-perfect; indeed, the film rightly belongs to both actors, who have never failed to light up the cinema screen by themselves, let alone together.<br /><br />Calling to mind Billy Wilder's screenplay for 'The Apartment (1960),' this Neil Simon comedy builds itself around around a rather morbid premise. Compulsive house-cleaner Felix Unger (Lemmon), having just been evicted by his wife of twelve years, attempts to commit suicide, but fruitlessly abandons the idea after he wrecks his back trying to open the hotel window. Dejected, he arrives at the house of good friend Oscar (Matthau), a divorced slob who lives alone on a diet of potato crisps and green sandwiches (that might contain either very new cheese or very old meat!). Oscar kindly offers Felix a place to stay, but is soon overwhelmed by his friend's finicky personality and constant insistence on absolute cleanliness. The pair form an unusual sort of marital arrangement, with Felix assuming the role of the effeminate and constantly-nagging wife, and Oscar as the sloppy, unappreciative husband who always comes home later than he's supposed to. This is a marriage that barely lasts three weeks, and, by the end of it, we can completely sympathise with Felix's ex-wife, who remains unseen.<br /><br />'The Odd Couple' is a terrific comedy, most of all because it has a lot of heart. For all their arguing, it's obvious that the two roommates have plenty of affection for each other, most movingly seen when Felix tries to launch into a furious tirade, instead  perhaps inadvertently  ending up informing Oscar how "tops" he his. The pair's four poker buddies (John Fiedler, Herb Edelman, David Sheiner and Larry Haines) are also constantly badgering each other about some obscure annoyance, but you can't deny that they've got the best of intentions. Their decision to treat Felix as though nothing has happened to him may have sounded fine in theory, but maybe being ignored wasn't quite the correct solution to Felix's gloomy feelings of inadequacy and inconsequentiality. Unlike some comedies based on popular stage plays {I was recently disappointed by Wilder's 'The Seven Year Itch (1955)}, this film doesn't simply strike at the same chord throughout, and the relationship between the two leads is progressively developed, through tears, laughter and much disagreement.