The movie is funny, but it wouldn't be right to simply call it a comedy. It has a touching story and the performances by the main actors are superb -- Will Ferrell in particular is a delight to watch, it is, by far, my favourite of all his movies. Dustin Hoffman, Emma Thompson and Maggie Gyllenhaal also do an outstanding job. I loved the dialog -- it was extremely clever in parts -- and I especially loved the way the characters came to accept the reality of what was happening, even while realizing that it was unreal. It's a movie I can watch again and again -- I highly recommend this movie.