Simply put, Ricky Gervais is FUNNY! He's witty, sharp, sarcastic, realistic, smart...
The Office is up there with Monty Python's Flying Circus for me (I've even rolled off the couch laughing with some parts of it!).
I enjoy The Office, Extras, his stand up, the podcasts, the books... So many facets of his humour! He seems to be an originally smart, well-educated man. His interests vary from art to science, animals and history and that shows a lot in his work.
Personal favourite: the extras from all the DVDs. Especially the pig-boy parts ;D (and his hysterical laughter. I can't help but laugh out loud when I listen to it!).
With no proper training he's managed to be a great actor. I find that his straight face can convey more feeling than any known actor.
The most talented British comedian of our time!