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Steve Carell, Steve Buscemi and Jim Carrey are teaming up for a new comedy set in the world of magic and illusion. It's called "The Incredible Burt Wonderstone."

Burt and Anton, played by Carell and Buscemi, are a headlining Vegas magic act who used to sell out the big theater at Bally's Las Vegas Casino every night. They've been friends since childhood, but lately their act has grown stale and the crowds just aren't showing up.

The pair has also come to hate each other due to years of performing the same old routines, combined with Burt's oversized ego, which has grown out of control.

There's also threatening competition on the Vegas strip in the form of a street magician played by Jim Carrey. This guy is sort of like David Blaine or Criss Angel. He's not really doing magic, but instead engages in bizarre, attention-grabbing stunts.

Burt and Anton have to reinvent themselves in order to compete, but their attempts at endurance stunts, like sitting in a Plexiglass hot box for over a week, meet with disastrous results.

Also on hand is Olivia Wilde as their assistant Jane, and Alan Arkin as an old-time master magician who first inspired Burt to learn the tricks of the trade when he was a youngster.

Directed by "30 Rock" veteran Don Scardino, the film is clever and often extremely funny. The hackneyed magic act that Burt and Anton do night after night, with their ridiculous Siegfried and Roy-inspired outfits and idiotic wigs, is hilarious.

The screenplay is quite clever and it's loaded with laughs. The cast knows exactly what to do with this smart material, as does director Scardino. Carell is in top form and it's one of his best and funniest performances, while Carrey is also a riot.

Even though the nuts and bolts of the story line become sort of predictable, overall it's a lot of fun.

Neil Rosen's Big Apple Rating: 3 Apples