I know I'm in a minority but American humour does nothing for me at all.  Friends is probably the best of a bad lot but I have never been a fan.  I watched a bit of Will and Grace once and thought it was complete trash. (sorry Amy 

 )
Sorry BusyBee but I don't rate Sex in the City either.  About the only American show of this ilk that I have ever liked is Ally McBeal which I think is brilliant.