KEVIN SMITH And Company Make PORNO

(From The USA Today)

It's a comedy threesome.

SETH ROGAN of KNOCKED UP, ELIZABETH BANKS of THE 40-YEAR-OLD VIRGIN and CLERKS filmmaker KEVIN SMITH have joined forces for a comedy about two friends who decide to cure their financial ills by making an X-rated video.

ZACK AND MIRI MAKE A PORNO begins shooting in January in Pittsburgh.

"It sounds deceptively straightforward with the title, but it's a little more complicated than that," says Smith, who acknowledges the topic is an eyebrow-raiser.

The writer/director is famous for pushing the limits of taste in comedies that also are tempered with touching moments, such as CHASING AMY, DOGMA and CLERKS II.

In ZACK AND MIRI, however, the touching moments may also be moments of touching.

"Everything I've done, on the surface, seems off-putting to some audience or other, but if you sit down and watch the flicks, you'll see they're sweet-natured and not angry or hateful or provocative for the sake of being provocative," Smith says.

The story is about two platonic friends who discover feelings for each other while trying to earn some cash. The awkwardness of the circumstance and the characters' unsexiness fuel the jokes.

"It's very much a love story," Smith says. "Zack and Miri just want to make a good old-fashioned dirty movie."

[Can't wait. We LOVE Elizabeth Banks!]