the first few episodes and don't get it? My wife and I bought the first three seasons collector's set DVD and have started watching it. We are not seeing what the world found to be so hilarious about this show so far.
Humor is very relative. What some find humorous, others will not. Millions of people find Will Ferrell extremely humorous. I just find him incredibly annoying. I think "Arrested Development" is the funniest show on TV now, but based on the extremely poor ratings, most TV viewers disagree. One could just as well ask "Why do people like eating mushrooms?" It's just a matter of taste.
Personally, I don't think this show got funny until season 3 and then got even better in 4. Seasons 5-7 were the best seasons and then the show just got really dumb in seasons 8 and 9. You may just need to give the show more time to warm up.
I agree it Seinfeld grows on you.Some of the situations are funny only because of the audiences knowledge of the characters.Its almost like the Law and Order movie I watched today. If I did not like the charachters in the show, I would have changed the channels within a few minutes.