QUOTE(radixius @ Aug 15 2011, 13:56)

Eh...
I guess "Did you try turning it off, then on again" is pretty much the living end of wit?
Well, that gag lasts only about one full episode; you don't see it that much in later episodes. It's just over-quoted by fans. It is, however, something anyone who is computer savvy finds him/herself saying most of the time when helping others with their computers.
Granted, the series doesn't even come close to Fawlty Towers, but I find it on par with Red Dwarf, and eons better than most of what the US produces, comedy-wise, and as such, quite hilarious. Have you ever watched anything second season or later? Such as "Gay, The Musical"? I feel the series really only starts to shine after that episode.