If you are a fan of good comedy or have a good sense of humor, or an IQ above 45, this picture is not for you. This was one of the toughest 68 minutes I ever sat through, but I was at a film festival and didn't want to walk out. Without the historical value, this picture has no value at all.
The plot is hallucinatory and the script is mainly one-liners that range from barely funny to atrocious. Cohen and Kelly own a piano business and decide that, to save money, they should go to the source of the ivory - hence the title. Things go steadily downhill, especially the jokes, and there is not much else to say about this movie. If you attend a retrospective or a film festival and this one is on the program, get your hand stamped and go out and sit in your car. It will be time well spent.