Jim Carrey is taking his acting career in a whole new direction by playing the lover of Ewan McGregor's character in the comedy, I Love You Phillip Morris.

The movie is based on the true story of Steven Russell ... the man Carrey portrayed in the movie, Liar Liar. The comedian's gay character goes from businessman to a white collar criminal who eventually heads to prison ... and falls in love with his cellmate, Phillip Morris, played by McGregor.

In the trailer, which certainly pushes the envelope at times, Carrey's character admits, “It didn't take me long to realize that being gay is really expensive. So I became a con man.” Hilarious!

I Love You Phillip Morris premiered at the Sundance Film Festival last year, but the film will be officially released in theaters on December 3rd.