Jim Carrey does it again. First there was Ace Ventura, and then there was The Mask. Just when you thought things couldn't get funnier or grosser, well, here's Dumb and Dumber. Carrey's partner in crime, er, dumbness, is Jeff Daniels who is amazingly convincing (especially during their rendition of the Mockingbird song) as he and Carrey execute the plot with their rapist wit.
The comedy is done in the great American tradition along the lines of Wayne's World and Beavis and Butthead. Carrey's heart is won over by a rich lady who manages to leave her briefcase at the airport. Together, he and Daniels travel all across the country to Aspen Colorado to return the suitcase. The trip is littered by encounters with gangsters and rednecks which makes for the filler in the "plot".
The way in which certain situations are twisted around unexpectedly ("Wanna hear the most annoying sound in the world?", "Just when I thought you couldn't do anything dumber, you redeem yourself", "Excuse me, but my friend is a little slow---the town you want is 3 miles the other way") is hilarious and takes slapstick comedy to new lows (and I mean this in a good way). The excellent soundtrack (including The Ballad of Peter Pumpkinhead, originally done by XTC and covered by the Crash Test Dummies) greatly complements the action. Keep your eyes open for Carrey's role in the next Batman as the Riddler.
"I thought he just was a very quiet bird." ---Jim Carrey, Dumb and Dumber