Hey, Melissa McCarthy can talk dirty. All those surprised by that, please raise your hands … nobody? … fine, then. Does this make Spy "the funniest movie of the year", as claimed by Mara Reinstein of Us Weekly? No it does not, sorry Mara.
Ms. McCarthy plays Susan Cooper, a CIA agent dedicated to sitting at Langley, doing behind-the-scenes stuff. For example, she excels at making her co-worker Bradley Fine (Jude Law) appear to be an unstoppable action hero, mainly by chattering advice into his earpiece about the bad guys coming around the corner, and calling in the occasional drone strike.
Susan is (of course) secretly infatuated with Fine. What heterosexual female wouldn't be? But she can't save him when he goes after Rayna Boyanov (Rose Byrne), who's looking to supply a nuke to the highest terrorist bidder; Rayna easily captures and (apparently) kills Fine.
This puts heartbroken Susan on a course for revenge. She wangles herself into a mission, and before you know it, she's in mortal danger herself. She must rely on her wits, spy skills, and talent for filthy invective to prevail.
It's OK, but they would have done a bit better by plagiarizing gags from old "Get Smart" episodes. Honestly, the funniest thing about this movie is Jason Statham, a hot-tempered superspy. Don't believe me? Check out the "Rick Ford" quotes on IMDB's quote page.