Its brand of humor is probably way too "inside" for the majority of film audiences. And the amount of sheer crudity and profanity is definitely too much for many audiences to handle. But "Jay and Silent Bob Strike Back" is also one of the funniest comedies to come from a major studio in a long time. (If you're a fan of Kevin Smith's similarly foul-mouthed debut "Clerks," chances are you'll find his latest equally hilarious.)

As for complaints about the film possibly being homophobic, they really don't hold water. Frankly, the movie is more concerned with poking fun at Hollywood and itself to stoop to that.

Besides, pretty much everything and everyone is a target here, from fan-based Internet Web sites to the film's distributor to the state of Utah. (Yep, there are a couple of pretty mean-spirited jabs at the Beehive State.)

Storywise, the fifth and supposedly final piece of Smith's New Jersey "trilogy" puts the focus of fan-favorite stoners Jay (Jason Mewes) and Silent Bob (Smith himself).

The never-to-be-separated duo is despondent, since they've been banned from their favorite hangout (the Quick Stop). However, it doesn't take them long to find something to occupy their time.

This happens when they discover to their horror that their likenesses have been appropriated for a big-budget studio film. So it's off to Hollywood, as our two anti-heroes try to prevent the movie from being made and to save themselves from further humiliation.

But first they have to find a ride — which, to their delight, comes when the clueless pair is picked up by a van full of beautiful women (Shannon Elizabeth, Eliza Dushku, Ali Larter and Jennifer Schwalbach — Smith's real-life significant other), who claim to be animal-rights protesters. In reality, they're jewel thieves setting the two up as patsies.

Admittedly, the plot doesn't make a lot of sense, but it's really just a loosely structured series of skits and parodies anyway.

Technically, this is probably Smith's most accomplished film — which means there are more than just static, medium camera shots, along with an attempt to pace the action.

As far as the performances are concerned, a little Mewes can go a long way, but he smartly serves as the butt of many of the jokes here (and Smith's priceless, deadpan reactions help).

Also, be on the lookout for a whole slew of cameo appearances, from the likes of Mark Hamill, Carrie Fisher, Matt Damon, George Carlin, and even film directors Wes Craven and Gus Van Sant.

"Jay and Silent Bob Strike Back" is rated R for frequent use of strong profanity and crude slang terms, vulgar humor (sexual and scatological), slapstick-style violence, simulated drug use (marijuana), partial male nudity, use of racial epithets and simulated sex acts. Running time: 98 minutes.

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E-MAIL: jeff@desnews.com