When I first saw trailers on The Man, I immediately formulated what I wanted this movie to be. Two completely unlikely and opposite men end up having to help each other to thwart the bad guys. One tough guy cop, one loser nobody, and in the end they find a respect for each other. Then the reviews started pouring in and they weren't favorable!! They completely shattered my hopes for what the film could and should be so I waited until DVD release to check this one out and guess what?? The Man is exactly what I wanted and expected from it which is great!!<br /><br />Samuel L. Jackson is perfect and brilliant as tough, no nonsense, above the rule ATF agent Derrick Vann whose partner (turns out to be a dirty cop) is killed by a Gun Smuggler. Now Vann is suspected of being dirty as well and during a complete case of mistaken identity dental supply salesman Andy Fiddler is brought in to the underground world of illegal gun sales and Vann needs him to catch these guys. Jackson always plays the tough guy role well and he can deliver comedy as well so his role is perfectly cast. Eugene Levy who rocketed to fame during the American Pie craze is usually overused and over-rated (like the horrible New York Minute) and I was very concerned he would be overused in this film but instead he is delightfully annoying as Andy Fiddler. He's the pinnacle lovable loser that made him famous in American Pie. Him and Jackson really do have great comedic timing and chemistry which is absolutely essential for this type of film. I am devastated that this film didn't do better because I would have loved to see a sequel even though it never would have matched this one. This is a one trick pony for sure and it'll be a gem to some and horrible to others. Luke Goss is okay as the bad guy, gun smuggler but nothing entirely outstanding. Anthony Mackie has some genuinely funny moments as Jackson's informant Booty. The whole film really does revolve around Levy and Jackson's characters and interactions and it's just fun to watch. It's just plain and silly fun and worth seeing because it will make you laugh.<br /><br />I was disheartened at the ridiculous STUPID, UNNECESSARY addition of a FART GAG to an otherwise well-written comedy. For the most part the comedy is not cheap, or dirty (Levy's lecture to Jackson on the "F" word is classic) and then they add in Levy's bad gas problem to cheapen the whole film and honestly drop this comedy an entire point in my books but it's done and said and they redeem themselves with other clever banter between them and a decent if not predictable storyline. Director Les Mayfield is a pro and has worked on some great projects and this might not be one of his best but it'll do well on DVD and you should check it out for a chuckle. It's not bad at all!! 7/10