A large part of The Office's success is due to its comedy. The show is known for humorous moments, including a long list of hilarious pranks by Jim, great cold opens such as The Office's longest-running jokes is the repetition of "That's what she said," mostly by Michael. The first season doesn't include the line, but from the second season on, every season featuring Michael is sure to have "That's what she said" jokes made.

While Michael isn't always the one to make the joke, and some of The Office's best "That's what she said" moments are made by other characters, it's very much Michael's joke. It's no wonder that it basically disappears from the show once he's gone. Michael brought many things to The Office, from heartwarming scenes with his employees to horribly immature decisions, but there might be nothing else that sums up Michael better than a good "That's what she said" joke.

Michael’s Funniest “That’s What She Said” Came From The First Episode Where He Used It

Nothing Ever Topped It (That's What She Said)

"Sexual Harassment" can be a tough episode of The Office to watch, but it has the best version of Michael's recurring "That's what she said" joke in the whole show. It's not the first time that Michael has made the joke in the episode—he makes it twice before this moment—but this version of the joke feels like a punchline to the rest of the episode. Michael is trying to apologize for his behavior and swears to stop the jokes, but Jim immediately goads him into saying "That's what she said" again in the middle of his apology.

It's also a great moment for Jim. What makes this moment so funny is how quickly he breaks Michael right in front of the people who have spent the episode trying to convince Michael to behave himself. Michael promising to give up such jokes leaves Jim the perfect opportunity to make references that set Michael up for the joke. It's a great moment of Jim laughing both with Michael and at him—Michael is technically the one making the joke, but the situation is entirely Jim's fault.

Jim Playing Along With And Making Fun Of Michael Gave Us Some Of The Office’s Best Scenes

Even As The "Normal" One In The Office, Jim Is A Hilarious Character

Part of what makes Jim a great character is how "normal" he seems in comparison to everyone else at Dunder Mifflin. It makes him a sympathetic character because he's easier for the audience to relate to, but it also gives his jokes more impact. With characters like Angela, the joke is that they lack a sense of humor, but Jim balances being relatively reasonable with still being willing to play into a joke.

Jim's pranks on Dwight are a great example of this. Putting a stapler in Jello or replacing yourself with a whole different person might be pranks that take more dedication to messing with a coworker than most employees would have, and some of Jim's pranks might be more than a real workplace would be willing to let employees get away with. But the pranks show how great Jim's sense of humor can be. Dwight's a great character because he works so well as the butt of the joke, and Jim seems so level-headed in comparison, so it feels natural to root for Jim.

Michael and Jim's bromance is a particularly high point for Jim's character and his sense of humor.

However, Michael and Jim's bromance is a particularly high point for Jim's character and his sense of humor. While Dwight is often the butt of the joke, Jim is often willing to play into Michael's jokes or to let Michael in on his own. Jim kindness towards Michael (and Jim's willingness to tease him) help The Office audiences sympathize with and root for Michael, because if Jim is enjoying his humor, it's difficult not to enjoy it too.