The thing most critics focus on when writing about it is how cringeworthy it is - David Brent, the hideous boss, is literally painful to watch, and there were bits in last night's episode where I actually had to leave the room (the bit where hestarted playing 'Simply the Best!' during his motivational speech, for one).
But few people talk about how brilliant the acting is, especially Tim and Dawn. Tim has long fancied Dawn, but she's unhappily engaged to the awful Lee. The fact that they obviously are made for each is never talked about - they just have one of those dodgy friendships that everyone has had, the ones that make you very happy and horribly miserable at the same time.
Now, however, Tim has found romance with a new co-worker, and there was a terrible moment last night when Dawn came along to find the two canoodling in a corridor. The look of carefully concealed misery on her face was just brilliant, as were Tim's glances after her even while his new bird is laughing at the embarrassing scene. Both the actors just nail the feeling of liking someone you can't have, and they do amazing jobs - the reluctant glances at the object of their affection, the forced laughter at other people's jokes while trying to see whether He or She is flirting with someone else - it's just perfect. The Office is, primarily, a comedy, but it's turning into a genuinely affecting love story. Now that's entertainment.