This is a lowest-common denominator film, full of swearing, etc., but is also very funny. I found it to be the funniest film that I have seen in a while - funnier than Wedding Crashers.
Steve Carrell (42) is Andy, a 40 year-old guy who works in an electronics store, who lives alone and who is very much like the nerd Comic Book guy. He has a huge collection of action figures that are still in their original packaging, paints minature action figures, and plays gladiator-type video games. He sort of gave up on women after a few failed relationships.
Steve's co-workers figure out that he is a virgin and set out to help him get over it. Meanwhile, he meets up with Trish (45 year-old Catherine Keener, playing a 40 year-old), a businesswoman from across the street, who he really, really likes. At the same time, other ladies come into his life, in ways that are not too terribly convincing, but with hilarious consequences. During one lunch hour, they convince him to join them for what turns out to be a speed dating club. Of course, he meets nothing but misfits while one of his co-workers meets an ex who he is still hung up on.
In one scene, he goes for a hot wax to remove his chest hair. There's no special effects here, they really do rip out his hair and it's both painful and funny to watch.
His relationship with Trish is not totally honest, however, as she doesn't know that he is a virgin! Of course, along the way, she thinks he's some kind of deviant.
When you scrape away all the crudeness, this film does have enough of heart to make you not feel like you've watched something totally juvenille.
The acting is solid all aroud. Some of the scenes are a little unconvincing, like the woman who drives home from the bar (Leslie Mann), and the woman who works in the book store (Elizabeth Banks, Spider-Man 2's Miss Brant), and, not the least unconvincing, the boss at the electronics store (Jane Lynch, The Fugitive, The Aviator.) The 40 Year-old Virgin isn't a film to take the whole family to, but it will be popular among a lot of people.