By DAVID EMANUEL Staff Writer

The show, an "adult comedy/British/Americanized farce" called "Not Now, Darling," written by Ray Cooney and John Chapman, with perfectly timed direction by Bob Sams, is a truly ridiculous, laugh-out-loud comedy that all takes place in the fourth-floor fur salon of Bodley, Bodley and Crouch, an exclusive New York shop.

A slow build leads to uproarious laughter from the audience in this Benny Hill-like comedy of wordplay and sight gags about mistaken identity, couples who have absolutely no morality about them whatsoever, and a couple of fur coats.

That's about it for the plot, because to say more would reveal some of the nice, comedic twists that come throughout the play.

Great acting and timing all around in this show is of utmost importance in a play, especially a comedy. There were some bits that were absolutely flawless in the quickness of verbal delivery and physical action.

One of the greatest moments comes from the yelling of and the response to "It's all clear!"

And a quick moment where a half-naked woman suddenly turns into a mannequin is classic, bawdy stuff.

John Parry turns in a great, straight-laced, trying to be moralistic Arnold Crouch, but soon literally becomes entangled in protecting his cheating boss from being discovered by his wife.

The boss, Gilbert Bodley, played with absolutely perfect cattiness by Jim Estepp, takes lechery to a new level. He's so unlikable, he's likably hilarious.

His "other woman," Janie McMichael, is brilliant as an Eva-Longoria/"Desperate Housewives" type character, both funny and over the top and such a shrew all at the same time.

Her husband, Harry, played with almost cartoonish-like, perfectly pitched anger by Jim Murphy, is priceless.

The ever-prompt, ever-good secretary Miss Tipdale, played by Joanna Tiger, has some shining moments as well, along with Marky Regensburg as Maude Bodley, Gilbert's wife who returns home early from a pleasure trip.

Familiar BCT faces Barbara Webber and Michael Dunlop as the Frenchams add extra laughs as they keep "missing each other," and Angela McLaughlin as Sue Lawson, another other woman, is wonderfully ditzy (her character, I mean!). And for crying out loud, don't mess with Mr. Lawson, played by Richard Tovish.

To sum it all up: If lines like "the underwear has fallen" make you crack a smile, this show is definitely for you.

In fact, it's practically seam-less.