I consider it the best comedy movie ever... what's yours?

I am with you DarkFeeling, and find it amazing that so few people know about this film, and that it has an IMDB rating of just 6.1.
I would rate this a solid 8, as a standalone movie, and a 10 in the context of family comedies.

I have watched this with the kids so many times, and the slapstick is, "tears to the eyes funny", every time.
I also agree that the writing, acting, and general production values in this film are vastly under appreciated.

The humour ranges from the amusingly clever dialogue, like when they meet after the mayor's unfortunate demise after the cockroach in his food, which inspires this exchange, Ernie; "society needs a scapegoat, the same thing happened to Galileo." Lars; "reallY?,that's amazing. With the cockroach and everything?", right through to extreme slapstick of the traditional frying pan over the head kind, but the pace rarely slackens, and there is humourous elements throughout the whole movie.

I cannot think of anyone who should not be capable of getting great enjoyment and entertainment from this film, and I sincerely wish there were far more made like it.

I consider "Modren Times" the best comedy movie ever.

THE 40-YEAR-OLD VIRGIN.

A tossup between Dirty Rotten Scoundrels and Planes, Trains & Automobiles. Mousehunt ranks up there though.

There're quite a few. The Pink Panther movies with Peter Sellers.

It's aged pretty well. I think the indeterminate setting helps.

Spinal Tap for me and I agree with Modern Times. But this is one of the most under-appreciated comedies/family movies of all time. I find myself longing for it every decade. It aged well too imo.

Some Like It Hot!!! I've seen it a dozen times and I never get tired of it, especially the ending!