It stars Art Carney, Lily Tomlin, Bill Macy, Eugene Roche, and Joanna Cassidy.

A drama with a few comic moments, the story follows an aging detective trying to solve the case of his partner's murder while dealing with a flamboyant new client.

[2] Ira Wells, an aging Los Angeles private detective, is writing his memoir at his boarding house.

At Harry's funeral, Ira is introduced to Margo Sperling by a mutual acquaintance, Charlie Hatter.

It is a collector's book of postage stamps stolen during a robbery, in which Walter Whiting's wife was murdered.

Margo then tells that Brian and his friend Ray Escobar were making deals with a fence named Ron Birdwell.

Shortly after, Charlie reveals that Escobar is hiding in Santa Monica and that Birdwell's wife Laura was having an extramarital affair.

On an adrenaline rush, Margo wants to enter the private detective profession, and theorizes that Laura was having an affair with Mr. Whiting.

Pauline Kael wrote: "The Late Show never lets up; the editing is by Lou Lombardo (who has often worked with Robert Altman) and Peter Appleton, and I can't think of a thriller from the forties that is as tight as this, or has such sustained tension...The Late Show is fast and exciting, but it isn't a thriller, exactly.

"[4] Variety declared that Benton "has given Carney and Tomlin the freedom to create two extremely sympathetic characters.

"[5] Vincent Canby of The New York Times called the film "a funny, tightly constructed, knowledgeable, affectionate rave that all of us can share.

"[6] Roger Ebert gave the film a four-stating rating in his Chicago Sun-Times review: "And most of all, it's a movie that dares a lot, pulls off most of it, and entertains us without insulting our intelligence.

[9] Charles Champlin of the Los Angeles Times called the film "an artful and affectionate original, lively and enjoyable on its own self-sufficient terms, which catches the spirit and reflects the structure of the previous private eye pleasures.

"[10] Gary Arnold of The Washington Post called it "a modestly conceived but surprisingly satisfying entertainment, a private-eye melodrama that looks and sounds up-to-date while respecting the traditions and conventions of the genre.

The consensus summarizes: "Deft direction from Robert Benton and a perfect pair in Art Carney and Lily Tomlin make The Late Show a solidly savory neo-noir treat.