"I love America. Just because I think gay dudes should be allowed to adopt kids and we should all drive hybrid cars doesn’t mean that I don’t love America.""30 Rock" is one of the best-written shows on TV right now, and definitely the best-written (and funniest) comedy. No surprise, since Tina Fey jumped ship as head writer on SNL to write and star in her own show. Alec Baldwin is also fantastic as GE exec Jack Donaghy, who has a giant photo of a toaster on the wall in his office.
-Liz Lemon (Tina Fey), "30 Rock"
Speaking of offices, "The Office" is brilliant, but I don't think it's a "comedy" in the traditional TV sense. The tone and aims are completely different.
If you haven't seen "30 Rock," give it a chance. I don't want this one to get cancelled.