There's not a drop of sunshine in "The Sunshine Boys", which makes the title of this alleged comedy Neil Simon's sole ironic moment. Simon, who adapted the script from his play (which goes uncredited), equates old age with irrational behavior--and, worse, clumsy, galumphing, mean-spirited irrational behavior. Walter Matthau is merciless on us playing an aged vaudeville performer talked into reuniting with former comedy partner George Burns for a television special (it's said they were a team for 43 years, which begs the question "how long did vaudeville last, anyway?"). Burns, who won a Supporting Oscar, has the misfortune of coming to the film some thirty minutes in, after which time Matthau has already blasted the material to hell and back. The noisier the movie gets, the less tolerable and watchable it is. Director Herbert Ross only did solid work when he wasn't coupled with one of Neil Simon's screenplays; here, Ross sets up gags like a thudding amateur, hammering away at belligerent routines which fail to pay off (such as semi-incoherent Matthau showing up at a mechanic's garage to audition for a TV commercial). At this point, Matthau was still too young for this role, and he over-compensates by slouching and hollering. It was up to Ross and Simon to tone down the character, to nuance his temperament to give "The Sunshine Boys" some sunniness, yet Walter continues to project as if we'd all gone deaf. The picture looks terribly drab and crawls along at a spiritless pace; one loses hope for it early on. *1/2 from ****