Simon's carefully written dialogues are truly electrified by Matthau and Burns. You can literally hear the script crackle. There are few movies out there that can develop such a relationship between the actors and the script. For example, the famed reunion scene could have been a lot duller with less-quality actors involved. Matthau seems to had been born to play Willie Clark (of course, Oscar moreso in the Odd Couple), and with all of the little idiosyncracies and mannerisms that Matthau crams into the character (the line where he is arguing that he is with it since he lives in the city whereas Lewis lives in the country that Lewis is "out of touch" is the quintessential example of this) make this one of the best performances I've ever seen of any actor in any role, be it comedic or drama or whatever else. Period. Matthau and Burns work excellently together; the contrast they portray accentuates Simon's superb knack at creating comedic conflict. This movie is simply one of the ultimate "must-sees" and does demand a rightful prestigious place in the pages of film history.