There are many refernces to "say what you see" joke. The most hillarious is in The Office when its Martin Freemans birthday and his mother gives him this cap and Gervais comes up to him and goes "Hat". In Extras of course we have Merchants "Midget remark". Patric Stewart going "I Will make it so" is a classic.
And im surprised no one mentioned the part where Merchant offers those two girls cash if they come home with him.
"I say it, so it must be so."

Yeah, that was an awesome bit. The look on Andy's face as soon as she says his father is still alive. You could see that he was already well ahead of the group on the faulty math. His shattered response to her was so perfect. Painfully brilliant!

You wanna talk some jive? I'll talk some jive! I'll talk some jive like you've never heard!!

They just started playing this show in Canada, so I haven't seen many of the eps mentioned here, but for me, the most eye-wateringly hilarious moment i've seen was when Kate Winslet was cupping her breast and miming phone sex behind the pervy boyfriend's back. The whole "my husband's going to be cleaning out my cellar and i'll be polishing his oscar." was just screamingly funny. I laugh whenever I think of it. Patrick Stewart's movie idea was also just too funny and "you're single, no girlfriend.. and you've never watched star trek? good lord." LOL

At the graveyard with Andy, Maggie and the wieird lonely man. When they found Andys dead "mothers" grav, and the wieird guy points out that she was a jude, and that she had died on 1960 something. And Andy's "father" still being alive, over 100 years old. LOOL
I laughed so hard and long that I was afraid of overtraining my laugh-muscles!

Paul Abbott's Cock of the North, hana

hahaha father o'flatleyirish fella. i love millman's sudden foot in the mouth quips. i mean just the fact that he went to kiss the guy's hand shows how influenced he is by on-the-surface stereotypes of people. "awwcondoms, do we need 'em?" lolol
everyone is mentioning the agent, but no one is mentioning his arch nemesis greg! he's such a hilarious foil to millman. everything he says has a sharp tinge to it and what makes it much funnier and more pathetic is that you can it really gets under andy's skin. remember when greg goes out of his way to go to andy's table at the baftas just to gloat about his nomination?

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Can't believe no one has mentioned David Friggin' Bowie. "The little fat man who sold his soul" "The little?" "Little fat man who sold his dreams" Andy's expression is priceless.
Oh and the agent trying to plug that mobile phone thing in his ear and then losing the call. The timing is impeccable.

1. Les Dennis. Pretty much the whole episode but 'if it's up there I'll give you the money myself' had me crying for ten minutes.
2. Everything involving Darren and Barry (from Eastenders!). As someone else pointed out, that would be the funniest spin-off ever, especially if they brought Robbie along.
3. 'Sir' Ian McKellens acting masterclass. I especially love how he starts by saying 'no titles in the workplace' then does the whole 'Sir Ian, Sir Ian' thing.
4. Patrick Stewart.
5. Clive Owen: beep off! I'm Clive Owen, that's mental!'.
6. Orlando Bloom: 'Willy Wonka? Jonny Wanka!'. The hatred in his face when he says it makes it even funnier.
7. Ben Stiller clubbing the old woman.
8. Chris Martin: 'Can we get on with this? I've gotta do AIDS, Alzheimers and landmines this afternoon and I wanna get back for Deal Or No Deal. . .plus, Gwyneth's making drumsticks.'
9. Keith Chegwin: 'Put it this way. If God had wanted a c*ck up an arse, he wouldn't have given us minges!' Even funnier if you grew up in the 'Cheggers Plays Pop' generation.
10. Any scene with Bunny, especially after he came out. 'Now I'm able to enjoy some serious c*ck, guilt free yumma yumma yumma!'
    I dunno why the so many people love the Ross Kemp episode. I thought it was by far the weakest episode and Kemps performance was the worst by far. . .

Warwick: Do you know why I wear this ring?
Andy: Dunno, you're a hobbit?

Goran: "Here is picture of wife"
Andy: "Oh dear, sunbathing in the nude!"
Goran: "She's dead!"
Can't remember the exact words, but I gave my wife tinnitus at that scene. She was sitting too close.
Extras is totally outrageous. Love it.
Team
Europe

Ian McKellan's words of wisdom about acting (I suspect it's not far from the truth).
But only just.

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There are a lot of funny moments on the DVD, but I really liked the one with Ian McKellen talking about the precious 'secrets' of great acting. Here was one of the world's most celebrated actors giving Andy the most banal, inane amateurish 'advice' one could possibly imagine. 'Always remember that you're not playing yourself, but another person, and the other person isn't a real person,' and 'don't forget to read what the script says'. That's the 'secret' of the art of great acting according to McKellen as the pompous twit director. I thought it was a great send-up, and McKellen gets top marks for being unafraid of making himself look like a total silly arse.

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Remember the letter Darren Lamb was sending out asking for work for Andy? Andy read it out loud and it was like one of those charity commercials. "If you can make andy's dream come true" lol!

I loved any scene with "Barry from Eastenders" and Steve Merchant. They are hilarious together. I particularly loved the scene in the CarPhone store when they sold the girl a phone and they were dancing to the tones of the phone. So funny.

My theory is that he's not just doing comedy. He's acting.
The latter is actually performing the role of a character. One of the things that makes Basil Fawlty funny is that he has absolutely no idea how funny he is. He takes himself seriously. That's because John Cleese is acting.
"Doing comedy", OTOH, is just telling jokes and pulling funny faces, and perhaps wearing funny wigs and using stupid catchphrases like: "Are you havin a laff? Is he havin a laff?"

Oh, yea- The girdle exploding was hilarious!!!

Some of my favorite moments in recent television history have been Andy smashing his face repeatedly in the soup and his girdle exploding. I'll never know how Ricky Gervais does comedy so flawlessly.

Absolutely. And Andy uses the "hobbit" reference.

The scene with Orlando Bloom when he is trying to convince Maggie that he's really goodlooking. The bit about Johnny Depp is hilarious!

Daniel Radcliffe pulling an unravelled condom out of his pocket and showing it to Andy. And then putting it back in his pocket after retrieving it from Dame Diana Rigg's wig 'Yeah, that'll still be alright.' Any of Daniel Radcliffe's scenes actually. I've never been a massive fan, but he was superb in this. ha hato his mum 'and she was trying to have it off with me'!!