Steve Carell and Paul Rudd have already proved to be an entertaining comedy pairing in The FortyYear Old Virgin and Anchorman, and team up once again for the forthcoming Dinner For Schmucks.

Originally intended to be a star vehicle for Sacha Baron Cohen, Dinner For Schmucks is a remake of the French black comedy The Dinner Game, originally made in 1998. Rudd plays the role of Tim Wagner, a sharp-suited executive who must bring along the perfect guest for his boss' "dinner for idiots". Carell stars as said idiot Barry, an eccentric, socially awkward IRS employee not unlike Brick Tamland, the character he played in 2004's Anchorman.

The second trailer for Dinner For Schmucks shows brief appearances from UK comedian David Walliams, as well as Flight Of The Conchords' Jemaine Clement. Whether the film will ultimately deliver the laughs promised in the trailer remains to be seen, of course, but any promo clip that begins with the line, "I have laid eggs inside of your brain" can't be all bad.

Dinner For Schmucks is due for release on 23 July in the US and 20 August in the UK.