In the world of show business, there is a lot of material for comedy. And The Office (the British television show) creators Ricky Gervais and Stephen Merchant use every last one of the opportunities for humor until the well is dry and until the audience is laughing so hard they cannot get off the couch to put the next disc in. Again, Gervais acts in the series also, as he did in The Office and his comic timing is just brilliant. He plays a struggling actor who makes a living as an extra in movies and TV. Unlike most extras, his character sees all of his “extra” roles as small, bit parts which will lead to larger and better roles. Naturally, this is not always the case, which adds to much of the humor. A series of “real” famous actors as guest stars helps make this comedy series a real winner.