Holy crap, yes, it's a great show. Anyone who doesn't find it funny is really only watching it at the shallowest level. For example, Peggy Hill is one of the best characters. On the outside, she's a succesful substitute spanish teacher with a loving family.
In reality, she's a very poor teacher. She teaches spanish, but she can't speak a word for it and the only reason nobody ever fired her is because she doesn't sub long enough. SHE thinks that she's a great speaker, part of what makes it so hilarious. She's painfully competetive, even with her own son to the point where she'll say something that uses her motherly knowledge of her sons fears just to win an argument or spite him.
Her mannerisms are brilliant. She'll take facts and say that they are her opinion to make herself look important. For example: "In my opinion, the day after Thanksgiving is the busiest shopping day of the year." She thinks far better of herself then she should, to the point of bragging about her 'Pegsgetti and meatballs', which is just spaghetti and meatballs with sugar added.
This is just one example of a cast that's full of colorful characters. A very richly written show. I've found that most people who don't like it don't bother watching long enough to see just how messed up everyone in the show is.
