For me, it's the scene in "I'm Alan Partridge" when the handyman, Michael, is in Alan's hotel room, telling him a risque story about an incident in Bangkok.

The two men are so wrapped up in the story that they fail to notice that Alan's PA, Lynn, has entered the room halfway through the tale and is standing there, listening.

MICHAEL: I did hear about this corporal, and he's in the third Battalion this lad but he's right mean, okay? And he goes over to Bangkok like and all the prostitutes is coming up and saying how much and he's going "Oh, I'm not paying that." and this lassie comes up and she's gorgeous and she's half the price of the others. So they're getting down to it, and he puts his hand up her skirt and gets hold of the old meat and two veg, right? And he says "Hang on, I've paid me money, so I'm going to have summat." so he flips him over and he fu. . . ( HE LOOKS UP AND SEES LYNN STANDING THERE) . . .and funnily enough, it lands on its wheels and it starts first time and they just drive away!

ALAN, WHO HASN'T NOTICED LYNN, LOOKS TOTALLY MYSTIFIED

Alan's reaction is the best bit "Strangest story I've ever heard!" and he then notices Lynn and realises it's a fake ending. A lot of funny moments in Alan Partridge, My favourite has to be when Alan tries to fool Sonja he knows Bono culminating in this trouser splitting exchange...

'Bono': Hello Alan.
Alan: Hello, Bono, have a seat. Hows The Edge?
'Bono': The Edge is fine.
Lynn: How's Adam Clayton?
'Bono': Adam Clayton is fine.
Alan: Hows, urm, the drummer?
'Bono': The drummer is fine.
Alan: When did you last see the gang?
'Bono': I saw them last Thursday at a pop concert.
Alan: Who were playing?
'Bono': We were.
Alan: I didn't see that advertised, you should sack your PR people.
'Bono': We have.
Alan: Good.
Sonja: How long you live in house?
'Bono': Since the 80's. Blicklington Hall was built by Sir Henry Hobart. The Jacobean house is built on the site of a late medieval predecessor.
Sonja: He is not Bono, he is rubbish.

By a curious coincidence, I was watching the Bono episode last night, and I hadn't dug out Partridge for months.
I'm Alan Partridge is a classic - up there with Fawlty Towers and The Young Ones. The Jed and Dan episodes are about as good as it gets.