 A look at what it s like to be a stand up comedian, as seen through the eyes of two very different representatives. One is the enormously popular Jerry Seinfeld, who decided to retire all of his old material and start over again after leaving his self-titled sitcom. Seinfeld finds that it s not exactly like riding a bicycle, and struggles to extend his new act to the threshold of two and a half hours so that he can be a headlined act again. Meanwhile, we also follow the far more obscure comic Orny Adams as he tries to break into the business and faces many of the same problems. Seinfeld and Adams have differing philosophies about what makes a joke and a routine work, and the audience is left to decide which one they agree with more.