Having fulfilled the Bare-Faced Ambition of last year's show, Jimmy is back with Charm Offensive, another masterclass in clipped comedy. Again, he's mixing it up with more stagey set pieces, but the devastating, tasteless two-liners are Carr's speciality, and they're bliss to listen to. This is the kind of man who, when stopped on the street and asked, "Can you spare two minutes for Cancer research?" will answer, "Sure, but I don't think we'll get much done."
Of course, he gets away with it. Indelicate material plus ever-so-delicate delivery is a disarming combination - perhaps he's tapping into us Brits' vestigial deference to toffs. And there's a certain taboo-busting pleasure to be had here, with jokes about the disabled, and so on. They're palatable because they're funny, but also because Carr's insensitivity is a function of his ridiculously snooty self-regard. Not for him, blokeish consensuality. We're unlikely to convert to his dim view of the poor and the weak, because he makes it clear he feels exactly the same way about us.
The sections of the show where Carr deviates from his expertly constructed quips vary in quality. He shows us a selection of subversive small ads he's placed in the press: "Incurable romantic seeks filthy whore" and the like. With two audience members, he stages a flimsy playlet about the first world war, called Bish Bash Bosch - it's not so much Journey's End as Road to Nowhere. But Carr's persona is irresistible, and his wisecracks have you quivering with satisfaction.
· Until August 25. Box office: 0131-556 6550.