I just started watching this show, but I've now watched all of season's 1 and 2.
WOW. I don't know about other people, but when I am watching a comedy even if I think it is hillarious, I rarely laugh out loud unless someone else is around laughing too. Some of Alec Baldwin's and Tracy Morgan's lines had me rolling for 20-30 seconds straight.
Sadly I don't have cable so I need to wait until season 3 comes out on DVD. My mind-grapes are ready to burst in anticipation!