Couldn't find a thread about this, surprisingly. It is regularly voted as one of the funniest shows of all time - is this a fair tag?
Personally, it's about my favorite comedy ever. Even knowing the scripts almost by heart, I still laugh like a drain any time an episode comes on TV (7 TWO commonly screen them). Probably my favorite is "The Anniversary". Just love the way Roger (Ken Campbell) spends the entire episode picking holes in Basil's story about Sybil's whereabouts .
John Cleese nominates this as one of his favorite all time episodes also.