Tim & Eric are hands down the two funniest guys on TV, maybe even breathing. I hate to say this but it does take a certain kind of sense of humor to get this, and the best way to do it is to imagine if David Lynch directed Saturday Night Live, on acid. I know that sounds crazy but somehow it all works beautifully, it really does. This was a webisode series on the web, a one time only, and it's basically a take on Letterman, Leno and all the other late night talk shows, but again, if it were directed by an inebriated David Lynch. The most consistently funny show, along with their regular series. The show is basically presented as a sort of work in progress and the "mistakes that occur on the set nightly are both extremely hysterical and sometimes uncomfortably realistic. It's anarchy done with care and precision and with a timing unseen in quite some time.
