Neil Simon has a special genius for finding great hilarity in ordinary people doing everyday things. Like two divorced men who decide to share a New York apartment. That's the premise of The Odd Couple, although there's nothing odd in the casting of two Oscar-winning talents like Jack Lemmon and Walter Matthau. The two veteran funnymen work together with the precision timing of a vaudeville team, but always with bright spontaneity. Lemmon plays fussy Felix, fastidious to a fault. He proves that cleanliness is next to insanity. Matthau is Oscar, who wreaks havoc on a tidy room with the speed and thoroughness of a tornado. An enduring and endearing picture with the intelligence one usually misses in comedies.
It is hard to approach such a cinematic staple without being disappointed, but this really really doesn't. It is a comedy yes, but it is really touching, deeply moving in parts, and emotionally raw. The characters have depth as well as being extremely funny. The unsung hero of the film is the card game, which is one of the most masterful constructs/foils of any comedy you will see. The only downside (and it is minor) is that the female roles are way too light.