Only once in a while do we get an R-rated comedy that gets everyone's time and attention. It's an even rarer case when the critics will like it. I just came back from The 40 Year-Old Virgin and I can honestly say, it was one of the biggest laughs of my life. I went to a 10:35 showing and every row was filled. Not only that, everyone laughed their ass off the whole time through. It's two hours of non-stop laughing. I dare you to see this film and to not laugh.<br /><br />The plot is simple. A man is forty years old and he is a virgin. Yet, behind this simple, five second joke, we are given a deep, complex story that is not only one of the funniest you'll ever witness, but has genuine lessons behind it. Steve Carell stars as Andy Stitzer, The 40 Year-Old Virgin. We have known Steve Carell, as, in my opinion, one of the best scene thieves of all time. Stealing hilarious scenes from Bruce Almighty and especially Anchorman, Steve Carell has come a long way, as finally, and proudly, is given his moment to shine as the star. No one will forget his name once they witness this pervasively funny, gut-busting, roll-in-the-aisle hilarious comedy.<br /><br />The beauty about the film is it isn't 100% stupid. The brilliant writing of Judd Apatow and Steve Carell genuinely has purpose and it's not just one hell of a story to tell. Behind the crudeness and vulgar non-stop ride of the film comes an important lesson to be learned. Although not presented in the best way possible, the film gives us more than a purely enjoyable time. Its gut-busting attitude will have you laughing the whole time through, while we simultaneously see the real life struggles of people like Andy and his fellow co-workers. The end couldn't have been better. Not only does it deliver what we are promised but it gives one of the most memorable finishing numbers a comedy has ever seen. It would have been perfect if there was Vince Vaughn and Owen Wilson in there cameoing somehow, but you can't win 'em all, now can you.<br /><br />Finally, I think as Roger Ebert put it, Catherine Keener gives an unexplainable perfect performance as Trish, the one woman Andy has his heart truly for. Not only does she also give us laughs but it is crazy to see how brightly she fuels the story. She was cast perfected in the role and her and Carell have terrific, not to mention, hilarious chemistry on screen.<br /><br />Canadian ratings-wise, once again, Ontario slips away with a 14A, while British Columbia, Alberta, and Manitoba all slapped The 40 Year-Old Virgin with an 18A. The same thing happened with Four Brothers, in my opinion, the second best film of the year, and I can honestly say that I love Ontario more and more so for that. To all you fellow teenagers out there in the States: Good luck sneaking in! <br /><br />Overall, Steve Carell gives one of the funniest performances I've ever seen and just about everyone in the cast distributes to the non-stop laughter. Everyone will love the 40 Year-Old Virgin this summer and I encourage everyone to see it as fast as humanly possible. It is the best comedy of the year, hands down. It beats all over The Longest Yard, The Wedding Crashers, and of course Apatow and Carell's last memorable comedy, Anchorman.<br /><br />It is a comic masterpiece and deserves the remarkable amount of praise from the critics who have been loving it. Every single one of my favourite critics loved it and it deserves a spot on the IMDb Top 250 right away. Steve Carell is a huge star. Watch one of the brightest ones of the summer right now.<br /><br />My Rating: 9/10 <br /><br />Objectively  9/10 <br /><br />Subjectively  10/10 <br /><br />Eliason A.