|Well, well. My first review. Here we go.
Graphics: Not much in Matt and Theo is particularly eyecatching. In the early strips, a lot of the characters look 'cut and paste', as if some of the panels have been reused several times. The car doesn't look like a car: it looks more like a blocky house with badly arranged seats. In fact, a lot of the backgrounds look as if they were drawn in MS Paint. There is no love for detail in this comic, and attention to detail is something that I prize highly in any illustration. Expressions aren't even expressive, although you can tell essentially what a certain character is feeling. Overall, rather shoddy artwork, which persists in giving me the feeling that "I could do better than that!"
Plot: Rather short and lacking. Most of it is one-shot gags, although to the writer's credit there is some semblence of continuity. It's really just two guys and a turtle talking about everyday things, and one of them gets it in his head to make a movie, an idea that is ditched quickly in the storyline. It also never explains how the turtle got there, but given it's short and experimental nature, I suppose that can be excused.
Characters: Absolutely depthless. Typical teenage guys, with an unexplained talking turtle, a rather geeky neighbour, and an apparently sentient Jack-o-Lantern. There is near zero character development, and only near zero because of the little 'The Adopted Son' strip which kinda explains why Matt and Theo are living together. And that is pretty much it.
Humour: Okay. I'll admit that I cracked a smile at one or two of these strips, and maybe a short chuckle. I mean, if I can't laugh at even the lowest form of humour (Toilet Humour, for the record) then I really have no sense of it. But most of it is... as has been put, Flat. Bland. Obvious. Overused. It's not... bad, but it's not good, either.
Overall: Matt and Theo was discontinued after a mere 45 strips. This is hardly enough time for any real webcomic to develop properly. I'm pretty sure the writer would, if given the chance, expand on character personalities and improve the graphics (sort of like Elf Only Inn). It has a bit of potential outside it's cliche setting, but beyond that... not much. To be honest, it looks like the work of a teenager anxious to be successful in the webcomic industry. But, granted, it's much better than many other amatuer 'webcomics' out there.
Nonetheless, I admire Jeff for going out and making a comic that he is satisfied with, not something that will cater to mainstream. That's the sort of mindset more people should have.
Score: I give Matt and Theo 3/10.