Too silly and over the top to be truly humorous, "Sgt. Bilko" is just another formulaic Hollywood comedy. Director Jonathan Lynn, who scored big with "My Cousin Vinny" and then came back with the awful "Greedy", strikes a note somewhere between his two previous efforts but still fails to create an enjoyable film. Steve Martin, who fills in for the late Phil Silvers, is even less subtle than his predecessor, which makes his performance grate more than entertain. Despite all of the cheating going on in the film, it's the paying audience that gets cheated the worst.