(OLD) BOYS WILL BE BOYS IN `20 GOOD YEARS'.

Byline: - David Kronke

NBC's new ``20 Good Years'' is the throwback jersey equivalent of the sitcom, only without the added value. It's about two men who act like boys: arrogant, flamboyant, thrice-divorced John (John Lithgow), a doctor forced into retirement; and jittery, tremulous Jeffrey (Jeffrey Tambor), a judge reluctant to cast judgment.

Their lives at a crossroads at age 60, John proposes a new strategy: ``We live life to the brim!'' he bellows (Lithgow bellows everything). ``How many good years do you figure we have left on this planet? Twenty, at best. Let's live them like we're on fire! ... We need to do something every day that scares us.''

Well, Lithgow's exuberantly over-the-top performance can be kind of scary, and co-creator Marsh McCall's script tonight only encourages his unhinged lunacy. John staggers into his own birthday party drunk and slices a cake with his bare hand; he later ostentatiously rips off a trench coat, revealing himself to be wearing nothing but a Speedo, and he roars, ``Tremble, ye elements, for Neptune is risen!''

By contrast, Tambor seems the model of propriety, though he'd be likely accused of chewing up the scenery on most other shows. By further contrast, the actors playing their grown children (Heather Burns, Jake Sandvig) can scarcely make an impression.

Tonight, the two decide to share an apartment, meaning ``20 Good Years'' will be an ``Odd Couple'' whose decibel meters with go to 11 and beyond. ``Of course it'll be fun; it's MEEEE!'' John proclaims.

We'll be the judge of that.

20 GOOD YEARS - Two and one half stars

What: John Lithgow and Jeffrey Tambor stars as 60-year-olds out to make the most of the time they have remaining.

Where: NBC (Channel 4).

When: 8:30 tonight.

In a nutshell: Standard fare pitched way over the top.

CAPTION(S):

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Photo:

John Lithgow, left, and Jeffrey Tambor are two guys who turn 60 and decide to go for the gusto in ``20 Good Years,'' premiering at 8:30 tonight on NBC.