The duo before me have the air of an old married couple as Declan Rooney corrects Eddie Naessens when I ask when they first met. "We were in acting school together in ’86," offers Eddie, as Declan interrupts. "It was ’87." A brief discussion ensues before Eddie is proved correct. "I’ve got the better memory," he explains. "But I’m funnier," smiles Declan. The Sunshine Boys, anyone?

For anyone who hasn’t had the pleasure of seeing Eddie Naessens and Declan Rooney in concert, the pair offer a mix of sketches, stand-up and impressions at their regular Wednesday night slot at the Ha’penny Inn in Dublin. They also played a dozen shows in Kilkenny on the fringe of the Murphy’s Cat Laughs festival at Key Largo.

Their material ranges from re-enacting such cinematic epics as Apocalypse Now and Jaws, to stunningly accurate impressions of Gay Byrne and Tony Fenton. So accurate, in fact, that a certain 2FM DJ appeared to be less than pleased when Declan Rooney demonstrated his ability.

"It was all my fault," says Eddie. "We were in Reynards one night after a gig and Tony Fenton was there, and for some ridiculous reason I thought he might dig Declan’s impression. So I drag Declan over and Tony goes ‘HEY MAN, I HEAR YOU DO ME. NO WAY!’ and Declan goes ‘I SURE DO, YOU’RE TONY FENTON AT 2FM’ and he just turned on his heel and walked out! And the thing is, I like Tony Fenton and he’s really good at his job, which is to be really enthusiastic about really banal things." protests Declan. "I really didn’t mean to offend him."

The pair originally worked as actors, Rooney studying under John Malkovich in Chicago and Naessens working "with Twink". In fact, Eddie is perhaps best known to Irish audiences as the odious rapist Fr Jack on Fair City. What was it like to play such a role?

"It was strange because people would come up to you in the supermarket and call you a bastard. I really didn’t think that people really believed these shows. But he was quite a rounded character and I think I played him in such a way as to indicate that he had some serious problems that made him act in the way he did."

A far cry from stand-up comedy, though. What prompted the move into comedy?

"We’d always done routines to make each other laugh," explains Declan, "but a couple of years ago we were in Kilkenny at the Cat Laughs and we noticed that a lot of stuff that was being done wasn’t very inventive. It was basically one guy with a mic who said ‘fuck’ a lot in most cases. So we decided to give it a go and use theatrical techniques combined with material that we’d like to think is a little more thought out than some other comedians."

Eddie adds: "It’s not that we’re prudes or anything but it’s very easy to get a laugh by saying ‘fuck’ but it’s a lazy laugh. Some people use that word because they’re too lazy to think of a substitute word. And it desensitises the audience who don’t then appreciate the quality of the material. You can use a swear word effectively but only if it’s done for specific emphasis. We also differ from some other comedians in that we’ve trained in movement as actors so we can bring that experience to the stand-up shows."

They also have a reputation for not suffering hecklers.

"Hecklers are fine, an intelligent heckler can be a gift during a good gig. What we object to is the mouthy drunks who just shout abuse or inanities. Stand-up really is a form of theatre and its performers should be accorded the same respect as regular theatre actors. People who have paid good money to see a show shouldn’t have their evening ruined by a drunken idiot."

Which of their fellow Irish comedians do the pair admire?

"In terms of impressionists, Risteard Cooper of Aprés Match is stunning," says Declan. "I’ve heard that he can talk to someone for 10 minutes and then take you off perfectly. And if he meets you six months later he’s still got it."

"D’Unbelievables are also hysterically funny," says Eddie. "It’s always interesting to see what other people who operate in a similar discipline to ourselves can create."

What do they have to offer us at the Comedy Room in the near future?

"We’ve just had Michael Mee in who’s a very talented comedian from Cork who’s had sell-out shows in venues like the Shelter," says Eddie. "We’re planning to bring PJ Gallagher, James Gouldsbury and Peter Keating back and we’ve come across a couple of newer acts that have a musical angle. I’ve also qualified for the BBC’s comedy newcomer awards and we’re both doing Channel 4’s So You Think You’re Funny, so we may yet get to Edinburgh this year!"