MacGruber is the hysterical big-screen adaptation of the SNL character, played brilliantly by funny-man, Will Forte which is a play on the super-spy, MacGyver with the difference being that MacGruber is an idiot and his inventions make no sense! The story follows MacGruber getting a team together to battle his arch nemesis, Dieter Von Cunth...(the joke writes itself), played perfectly by Val Kilmer who's clearly having a blast being a part of the madness. The film also stars Kristen Wiig and Ryan Phillippe as MacGruber's back-up team after something tragic, but hilarious, happens to the last team, and they bring a great dynamic to the proceedings. This is the directorial debut of SNL alum and Lonely Island member, Jorma Taccone, who also co-wrote the film, and his sense of comic timing and no-holds-barred, R-rated approach help elevate the material drastically. MacGruber is just plain FUNNY and for every joke that doesn't land, there's 3 or 4 more sight gags that really do, even if they are extremely immature. This is one of the best SNL-adapted films to date, in the same company as Wayne's World, A Night at the Roxbury, and The Blues Brothers and if you don't laugh at the cemetery sex scene...we can't be friends.