'Zack And Miri Make A Porno' (R) (out of four)

With its not-so-subtle title, ultra-crude language and graphic sex scenes, it's easy to see why the Motion Picture Association of America initially slapped an NC-17 rating on writer-director Kevin Smith's latest comedy, "Zack and Miri Make a Porno."

Peppered with sex humor from almost the very beginning, "Zack and Miri" is about as shocking a romantic comedy that you'll ever see. At the same time, it's a movie that should be given credit for breaking new ground. Smith fans will no doubt delight in it, and if newbies to the filth-meister's work can stomach all the indelicacies, they may find themselves moved as well. When you strip away all that's controversial, there's a movie with incredible heart in there.

Riding the wave of the success he achieved in such crude, sex-themed comedies as "The 40-Year Old Virgin" and "Knocked Up," Seth Rogen stars as Zack, who, along with his longtime platonic friend Miri (Elizabeth Banks), suffer through the daily dreary doldrums of working-class Pittsburgh. Zack's a counter clerk at a local gourmet coffee shop, yet he never makes enough to keep his and Miri's apartment's rent current. That leads to their utilities being shut off, and facing the cold weather that comes with the holidays, Zack and Miri resort to burning wood in a barrel to keep warm.

At a loss to make money to get their power and water back, Zack and Miri suddenly have a revelation. It's inspired by the boyfriend (a hilarious Justin Long) of the class hunk ("Superman" Brandon Routh -- you have to wonder if his casting is payback for Smith's own ill-fated "Superman" project), who reveals his career as a gay porn actor to Zack at his and Miri's 10-year class reunion. Zack and Miri figure they can shoot a porn movie just as easily, and by charging their former classmates money to see it, they can get back into the black.

The problem is, apart from casting a bunch of locals to "act" in their film, Zack and Miri will have to have sex in the movie, too, and do it together -- which drums up some weird feelings. Convincing themselves that it's not really them doing it but characters, Zack and Miri begin to plan the big consummation, and suddenly begin to realize that's there's maybe more to their friendship than meets the eye.

Smith pulls out all of the stops for "Zack and Miri," with dialogue as saucy -- and funny -- as anything he's ever done. The problem is, for anyone who has seen any number of his films, the dialogue seems at times like it's more of the same and will get old fast unless the story goes somewhere.

Fortunately, "Zack and Miri" pulls out of this potential funk dive, and when the film picks up the speed it needs to fly into the heart of the movie, it delivers in a big way. Because behind all of the shocking language including anti-everybody jabs (Smith is an equal opportunity offender), simulated sex (you have to remember, the are making a movie about making a porno movie), a male full-frontal scene and occasionally, some disgusting body function humor, the love story emerges. The payoff is so strong at times that the film becomes quite touching emotionally, if not profound.

It's a tricky twist, indeed, but Smith, thanks to an enormously talented stable of actor, pulls it off masterfully.

Rogen, who consistently turns in great performances as lovable oafs, does it again with "Zack and Miri." And while his Zack is familiar to his character in "Knocked Up," Rogen has this undeniable everyman quality that still makes the performance seem fresh. The chemistry is perfect between Rogen and Banks -- a star-on-the-rise thanks to memorable performances in "Invincible," and in a supporting role, opposite Steve Carell and Rogen in "The 40-Year-Old Virgin." Banks brings a tough, yet vulnerable demeanor to Miri, which makes Miri's and Zack's complex relationship very believable.

While Zack and Miri are at the center of the movie, they allow just as much room for their supporting cast to shine. In fact, Craig Robinson (Darryl on "The Office") steals the show as Delaney, Zack's coffee house co-worker who funds the porno by giving up the cash he saved for a big-screen TV. He not only has some of the funniest lines in the movie, he delivers some of the movie's most meaningful dialogue. The role is bound to catapult him into a whole new league of opportunities.

Obviously looking for some authenticity, Smith cast former porn actress Traci Lords and current porn actress Katie Morgan in the film. The ironic thing is, despite the stigma that porn stars don't act, Lords and Morgan show that they have the moxie to make their characters seem believable.

While Smith is absent from "Zack and Miri" (he's played Silent Bob in his previous films), two familiar faces from his body of work turn up in "Zack and Miri" in memorable roles. Jeff Anderson, who reprised his "Clerks" role of Randal for several Smith films, plays the porno shoot's camera man, while Jason Mewes -- Jay of "Jay and Silent Bob" fame -- brings his loose-cannon acting style to life again in a big way as Lester, one of the flunkies in Zack and Miri's porno.

The movie is loaded with great tunes, too, including an '80s classic from the Climax Blues Band at the conclusion. If humming along to the song isn't enough to keep you fixated on the screen, don't leave: One of the best scenes in the movie immediately follows.

There's no doubt that people will refuse to even consider going to "Zack and Miri Make a Porno" on general principle, and that's cool. So if you're easily offended, just don't go. For everybody else, get ready for a wild ride.