(CINEMATIC HILARITY) Comedies that score as often as The 40-Year-Old Virgin does are rare. Forget whatever bad taste the trailer left in your mouth, Steve Carell's first star vehicle is without a doubt the funniest movie of the summer, if not the year. You will laugh, you will laugh some more, and you may even dampen your skivvies a little—but don't let that deter you. (See Movie Times, p. 99, for more info.) BRADLEY STEINBACHER