Just saw The 40 Year Old Virgin and it is absolutely hilarious. Lori and I both laughed more at this than even at Wedding Crashers - which is also a riot. If Hollywood keeps this up it could be the start of the golden age of R rated comedy. The sad sack virgin is played by Steve Carell (from The Daily Show, The Office and supporting player in movies like Liar, Liar and Anchorman), who has long deserved his lead shot and he nails it. Another stand out is Seth Rogen, whom I've been a fan of since his time on the unappreciated TV series' Freaks & Geeks and Undeclared. The director of Virgin - Judd Apatow - was also involved in those shows.
This is the kind of movie you have to see a 2nd time because the audience is laughing so much you miss a lot of lines. It also has, I believe, the first Al Qaeda joke in a major movie - and it's funny. Plus one of the best "straight out of left field" ridiculous/hilarious endings ever. A great raunchy, dirty and touching ride. The only troubling thing was how many toys I had in common with Andy - the name of the tragic 40 year old. That and a similar love for Asia... and Survivor... oh no.