They're already running ads for "Cop Out" calling it the "No. 1 comedy in America." Sure it is. And beets taste like cotton candy.

The funniest thing about "Cop Out," a "Beverly Hills Cop"-type comedy that tries to do for Tracy Morgan what "BHC" did for Eddie Murphy, is a guest appearance - little more than a cameo, really - by Seann William Scott. His few scenes are hilarious, in a post-adolescent kind of way.

The rest of the film, though, is a blend of graphic violence, f-word posturing, macho posing, jerk baiting and, overall, plot-wise absurdity.

Morgan and Bruce Willis star as cop partners, guys who break every rule in the book, begging the question about how they made their way into the police academy, much less pass their probationary period. When Willis, attempting to sell a valuable baseball card in an effort to pay for his daughter's ridiculously expensive wedding, is held up, he does everything he can to get it back. Laws be damned.

Forget the fact that the daughter doesn't need a near-$50,000 wedding. Forget the fact that we're supposed to think that Willis' ex-wife is now married to a jerk (Jason Lee), though Willis himself is more of a jerk than stepdaddy could ever be. Forget the fact that Morgan's character, despite being married to a sexy saint, is an unconfident paranoid who treats his wife like the streetwalker he so obviously thinks she is. And forget the fact that their police skills are as lacking as Greece's ability to balance a budget.

Hardly anything is funny, especially Morgan, whose appeal on "30 Rock" is helped immensely by the cast that surrounds him. Willis, obviously slumming, adds virtually nothing.

Only Scott is funny, in a Jim Carrey "Ace Ventura" kind of way. I'd like to see a movie based on his neo-ninja, knock-knock-joke-telling character.

That, at least, might force me to smile. More than once.

Oh, I almost forgot to mention: The film was directed by Kevin Smith. Big payday for him, obviously. But hardly a step forward in his gradually dimming career.

Below: The trailer for "Cop Out," which includes ALL of the funny scenes.