This has become one of my favourite programs. Like many of Ricky Gervais' characters, you feel sorry for them. But he always turns it round into a fabulous joke which will have you laughing out loud (and that's rare in comedies, I'm usually only laughing inside).
I think as well as having some great jokes and being a very good comedy, it's actually a very good drama and really shows the struggle of character Andy Millman very well. I found myself really wanting everything to be okay for the characters. And despite cringing at all of the embarrassing situations for the characters, it really helps you relate to these characters.
And surprisingly (and with guilt) I actually find some parts of the sitcom "When the Whistle Blows" quite funny. Perhaps not the wig, glasses and the catchphrase. But some of the characters are actually quite funny, I think it may of been Ricky's inability of being able to have a scene without a joke (in a good way).
I congratulate all of the creators and actors on the show for making this such a real program and work so well.