Quite simply, there are few other films with as many spots to laugh at as "The Out-of-Towners." It's really a straightforward plot, with a man (Jack Lemmon) and his wife (Sandy Dennis) going on a business trip to New York and running into one problem after another, leading them from their plane to a train to the city streets. Ordinarily, a film with this plot would consist of nothing special. However, it is Jack Lemmon's superb comic delivery and mastery of coming up with funny things to say that make this a very special film. Line after line, he delivers, and the jokes get funnier as the movie goes on. It's his dialogue that makes the film what it is. Usually I dislike films with plots like this, but this one manages to stay funny without stressing its audience out. Some may prefer Jack Lemmon in films like "Some Like it Hot" and "Mister Roberts," but in my opinion, this is his best role. Never before has he accomplished comedy as great as this. A truly perfect film, from beginning to end. I have not tired of it after seeing it many times.<br /><br />***1/2 out of ****