Presenters Justin Timberlake and Mila Kunis stand on stage during the 83rd Academy Awards in Hollywood, California, February 27, 2011. (REUTERS/Gary Hershorn)

Justin Timberlake and Mila Kunis star in this summer's latest R-rated comedy, Friends with Benefits.

Between the partial nudity, Justin Timberlake going down on Mila Kunis and a couple of they-said-what?! lines from Emma Stone and Woody Harrelson, it's safe to say this is definitely not approved for all audiences by the MPAA.

Earlier this year, we got the Natalie Portman comedy, No Strings Attached. Now, we get a second film that treads similar ground. Instead of Natalie Portman and Ashton Kutcher, though, we get Justin Timberlake and Mila Kunis. The movie? Friends with Benefits.

The film centers around two friends who decide to have a sexual relationship with no strings attached. Hilarity ensues.

Friends With Benefits opens in the States Friday, July 22, and with plenty of media hype, its sure to be a big weekend.

Have a look at the trailer here: