Carl Reiner and Steve Martin are a match made in heaven and you'll rarely see a better example of such magic than in The Jerk. It's a one man stand-up show in live action. Martin is hilarious and the lines just keep on coming. The hotel scene where he's in the bath is one of my all-time favourites, followed closely by the 'Cans' scene at the gas station. "And who's my favourite Gal?" - "Woof, woof!" - "That's right."
I hadn't seen this movie in over 8 years or more but it's still as funny now as it was back then, I was in stitches.
I'd find it hard to believe that anyone other than my wife hasn't seen this one so I won't even go there. This is just a timeless classic that in my opinion gets better with age. Perfect comedy.