The Office (US version) is probably the funniest tv series I've seen in my life. I could not remember the last time I laughed out loud over a TV series or movie. Ally McBeal was funny but that was more like a dramedy. Friends is funny (and has more of a plot than The Office) but I've seen only the first 1.5 seasons so I'll hold my judgment of that show. Below is a description I got from www.imdb.com.
A remake of the hit 2001 BBC TV series The Office (2001), this is a mockumentary that documents the exploits of a paper supply company in Scranton, Pennsylvania. Made up of head chief Michael Scott, a harmlessly deluded and ignorantly insensitive boss who cares about the welfare of his employees while trying to put his own spin on company policy. With an office including the likes of various peers who have their own hangups, The Office (2005) takes a look at the lives of its co-workers: bored but talented salesman Jim, his mildly sociopathic, butt kissing enemy Dwight, mildly righteous receptionist Pam, and indifferent temp Ryan.
Steve Carrell's character is borderline offensive and irritating but it is offset by some of the wonderful and weirdly funny characters that make up the show.
I have seen only the first 30 episodes of the show (season 1 - 8 episodes; season 2 - 22 episodes) and the last episode of the second season is one of the best season-enders I've seen in years.
I'm actually looking forward to getting myself a copy of the 3rd and 4th seasons. Marathon ulit!