"The Big Lebowski" is nimble, crackerjack entertainment with the crazed, anything-goes humor and the visual splendor we have come to expect in the best of the Coen Brothers' offerings.

Having chatted with the Coens twice before, once for "Fargo," once for "Miller's Crossing," I'd bet huge stakes that if I sat down with them once again, they'd tranquilly argue "The Big Lebowski" is also about nothing in particular. The monosyllabic duo tend to send reporters and their tape recorders into comatic states with such replies as: "Well, we liked that actor so we wrote a scene for him." "We were playing with the genre." "It looked nice." That they live in an insulated celluloid world might be a put-on on their part but it doesn't matter when their product is so damn good.

Starting off like a Cheech & Chong fun fest, "The Big Lebowski" introduces the very stoned Jeff Lebowski (Jeff Bridges) just as his seedy home is invaded by several highly-muscled thugs. The boys want the money Mrs. Lebowski owes their boss or else.

To emphasize their point, they soak Jeff's head in his toilet, then urinate on his favorite rug. The problem is they have the wrong Jeff Lebowski. They want the millionaire with that moniker, not the attractive schlep they've accidentally assaulted.

Telling this woeful tale to his two bowling partners, the extremely dense Donny (Steve Buscemi) and the very volatile war veteran Walter Sobchak (John Goodman), Jeff——or as he prefers to be called "The Dude" -- is talked into going to the rich Lebowski's home and have him pay for the cleaning of his rug.

A simple request that abruptly leads to Busby Berkeley numbers, kidnapping, a toe being cut off, lots of bowling, drinking, drugging and punching, plus some of the most hilarious scenes you'll get to see this year. (You can assuredly make statements like that with the Coen Brothers and not regret it later on. "Fargo" made my top ten list in January of 1996, and remained there until December 31.)

Boasting superb comic performances by Bridges, Goodman, Buscemi, and John Turturro as a viciously resplendent gay bowler, "The Big Lebowski" shoots a perfect 300. So be prepared to have your pins knocked down time and time again. And don't be shocked if you return a few times for some more exuberant abuse. Comedies seldom get better than this.

DIRECTOR: Joel Coen CAST: Jeff Bridges, John Goodman, Julianne Moore, Steve Buscemi, David Huddleston, Philip Seymour Hoffman, Tara Reid, Philip Moon, Peter Stormare, Flea, Torsten Voges, John Turturro, James G. Hoosier, Carlos Leon, David Thewlis, Lu Elrod, Michael Gomez, Sam Elliott, Marshall Manesh, Mary Bugin, Ben Gazzara, Leon Russom, Ajgie Kirkland, Aimee Mann, Jerry Haleva, Jennifer Lamb WRITERS: Joel Coen, Ethan Coen PRODUCER: Ethan Coen (Gramercy Pictures) EXECUTIVE PRODUCERS: Tim Bevan, Eric Fellner CO-PRODUCER: John Cameron DIRECTOR OF PHOTOGRAPHY: Roger Deakins A.S.C., B.S.C. PRODUCTION DESIGNER: Rick Heinrichs COSTUME DESIGNER: Mary Zophres ORIGINAL MUSIC: Carter Burwell EDITORS: Roderick Jaynes, Tricia Cooke SOUND MIXER: Allan Byer EXECUTIVE IN CHARGE OF PRODUCTION: Jane Frazer VISUAL EFFECTS BY: The Computer Film Company, Inc. BOWLING PRO: Barry Asher HONEYWAGON DRIVER: Dennis Junt LEFT BEHIND: Margaret Hayes GENRE: Comedy RUNNING TIME: 1:57 RATING: R