"Showtime" is, hands down, the funniest action-comedy ever since the "Rush Hour" films and the "Lethal Weapon" series! As for the performances from Robert DeNiro and Eddie Murphy, they were the best performances that I've seen in a long time. In fact, since Murphy hit it big with the "Beverly Hills Cop" series. And to me, I think that you very rarely see DeNiro in a comedic role, not to mention when he was in "Meet the Parents", and that it is such a great departure from his usual tough-guy action roles. "Showtime" focuses on Mitch Preston (DeNiro), a 28-year police veteran who, during a sloppy bust one night, inadvertedly crosses paths with another cop named Trey Sellars (Murphy), or a.k.a. "Ice Trey". When the TV stations arrive to film the bust, Mitch loses his cool and shoots the camera, which results in making the front page news and a lawsuit from the TV station that owned the camera. One of the executives, Chase Renzi (Rene Russo) likes what she sees in Mitch and decides to create an idea for a "reality" based cop show, and the lead is none other than...Mitch Preston, whom Chase invisions him as a real-life "Dirty Harry". When Chase is given the green light, she and her assistant, Annie (DeNiro's daughter, Drena DeNiro) go out to try to convince Mitch to do the show, but Mitch refuses. And that doesn't go too well with his boss, Capt. Winship (Frankie Faison), who gives Mitch pretty much a reality check on his career if he doesn't do the show. And so Mitch agrees. Now Chase has to think of a partner for Mitch, and soon enough, that part went to none other than Trey Sellars, who is struggling to become an actor, and whom Mitch absolutely refuses to work with! But pretty much, Mitch has no choice as they are now partners for their new cop show in which Sellars describes as "SHOWTIME"! And hilarity, trouble, and action ensues from there on. "Showtime" has everything that you'd expect from a Robert DeNiro film...action and a few unexpected laughs! And everything you'd expect from an Eddie Murphy film...action and highly expected laughs! This is the second film from director Tom Dey ("Shanghai Noon") in which he did a brilliant job with. With a top-notch cast, including a special appearance by William Shatner, explosive action, and lots of comedy, "Showtime" has it all! A great DVD must-own!