But “The Office” was something else. It was gallows humor done to perfection, with co-creator Ricky Gervais as David Brent, the clueless supervisor who continued to engage his mouth before his brain went into gear. A handful of American viewers became acquainted with “The Office” through the DVD collection of the entire series (the way I was exposed to the show) or its viewings on cable’s BBC America. NBC took notice when the UK “Office” won a Golden Globe award for best comedy; creators Gervais and Stephen Merchant signed a deal with the network for an American version of the show.

NBC was an unlikely place for “The Office” simply because the network had recently botched several UK-based shows in an effort to make them acceptable to American audiences. (“Men Behaving Badly,” “Cold Feet” and “Coupling” were victims of the Peacock’s failure to translate British humour to US prime time.) “The Office,” however, had some potential for success in the States. The concept was supported by NBC Entertainment chief Kevin Reilly; veteran US producer Greg Daniels (“The Simpsons;” “King Of The Hill;” “Saturday Night Live”) agreed to oversee it.

The network agreed to air six episodes as a mid-season replacement starting on March 24th, 2005; despite low ratings (the initial scripts were based on the UK shows) it was renewed for a second season. However, only 13 episodes were initially ordered rather than the usual full-season order of 22 shows. But “The Office” was saved by scheduling; NBC slotted the comedy behind another new sitcom, “My Name Is Earl,” which turned out to be the network’s biggest hit that season. “The Office” began to gain ground in the post-“Earl” slot (especially among higher-income viewers and young males), while Daniels and his production team began turning out unique scripts that moved the American show farther from its British parent.

Around the same time, NBC made a deal with Apple to offer several of the network’s shows–including “The Office”–to Apple’s iTunes for about $2.00 an episode. To NBC’s surprise, four of the top five video downloads were “Office” episodes! (It also helped that “The Office” was the favourite TV show of Jeffrey Immelt, the chairman of NBC’s parent General Electric. In his book “Desperate Networks,” author Bill Carter noted “the GE Boss loved to watch the episodes on the GE corporate plane. ‘He was crying with laughter,’ a GE executive said.”

Both “Earl” and “The Office” were moved to NBC’s traditional comedy block on Thursday, where they continue to do well. The US version went on to win its own Golden Globe award, as well as an Emmy for Best Comedy Series.

Here’s a snapshot of the major differences between the two “Office” versions:

Although the initial episodes were based on the original UK episodes, there have been enough home-grown US scripts to make a comparison between the series–with the realization that UK series are mostly designed to end their runs when the producer gives the say-so, while American show producers hope to air enough episodes for (lucrative) reruns down the road:

TONE: The UK “Office” succeeds with its darker humor and less upbeat feel; the American version has somewhat more likeable characters, a faster pace and more sight gags. It’s a matter of taste, but US viewers are conditioned to mostly huggable characters. As a result, the American “Office” has a more conventional feel than its UK parent (though it’s still a far cry from the typical American sitcom, with its shaky hand-held camera work in the vein of real documentaries). And many of the episodes have the problem resolved or wrapped up within each episode. It’s mostly by design, however. As NBC’s Kevin Reilly pointed out when the US version premiered, "I think Americans need a little bit more hope than the British."

STAR: Ricky Gervais’ David Brent is more aggressive and oblivious to his own faults that Steve Carrell’s Michael Scott, who is somewhat of a buffoon and seems to lack intelligence compared to Gervais’ Brent. (Scott is somewhat less dense in the current season and compared to other US sitcom stars, Carrell is among the best. Still, Gervais’ character has the edge in head-to-head competition.)

SUPPORTING CAST: Here’s one category where the US version has the edge over the British show: The American producers were wise to give all the supporting players their own distinct personalities that help take the load off the main characters and shine in their short times on the screen. (In this instance, Rainn Wilson’s Dwight Schrute is more cartoonish than Mackenzie Crook’s Gareth Keenan; Schrute is more blatant than Keenan as the boss’ number-two man and “sucks up” accordingly.) Also winning points are uptight office worker Angela Martin; the juvenile Kevin Malone; stern salesman Stanley Hudson; aging hippie Creed (who’s actually played by Creed Barton, a former member of the 1970's pop group “The Grass Roots”); and gay Hispanic worker Oscar (who was outed by Michael in the fall 2006 season premiere and was offered a company car and three months of vacation with pay for not suing the company).

LOVE TRIANGLE: A point in favor for the American version: The on-again, off-again relationship between Jim and Pam, and Pam’s (current) decision not to marry Roy, seems to have some life–if the producers don’t succumb to the audience’s wish for Pam and Jim to get together. As the now-famous experience of “Moonlighting” has shown, audiences go away if the main male-female characters have sex. Hopefully, the US producers won’t let that happen.

FUTURE: As Season Three unfolded this fall, the Scranton branch of Dunder-Mifflin was threatened by a shutdown; as it turned out, it stayed open and some members of a now-closed branch were transferred to the Scranton office. There was also a brief fight to become hapless Michael’s number-two at the branch (no one expected Dwight to give his job up without a battle). That development has added a new layer of complexity to the show.

Overall, I enjoy both the US and UK versions of “The Office.” Each has its own strengths and weaknesses, and it’s hard to pick a winner. Still, based on the strength of Gervais’ performance, the British version has the edge. But there’s still plenty to enjoy in the US translation; “The Office” may be the best American comedy on the air right now, and its fans seem to agree: NBC has announced “The Office” would return for the 2007-08 season. In a television world where the half-hour comedy is looking less relevant, that’s saying a lot.