Truly one of the best shows I've seen in several months, The Ricky Gervais Show succeeds on the hilarity of its basic premise (a simple talkshow/internet podcast), paired with wonderful animation that frequently complements the humor.
As in Gervais' previous The Office and Extras, RGS benefits from its appearance of improvised, naturalistic conversation, and the focus on Karl Pilkington's genius performance as the dimwitted, but often reasonable, village idiot. I love that the humor arises out of basic conversation; no complicated plot lines, just the beauty of casual humor (at least on the surface) and the absurdity that is Karl Pilkington's perfectly round head.
Highly recommended!