The first series of "The Office" — the critically acclaimed BBC comedy — nudges and occasionally pinches at its audience, capitalizing on the most awkwardly deadpan scenarios to tweak viewers' funny bones.

And with the fresh UK export "The Office: The Complete Second Series" now on DVD, writer/directors Stephen Merchant and Ricky Gervais have upped the ante, offering a full slap in the face: Pauses are more uncomfortable, topics more taboo, drunken escapades more pathetic and melancholy more heartfelt.

Of course, that's not a bad thing.

Much in the tradition of "The Larry Sanders Show" the series — a verite style mockumentary of a paper manufacturer in Slough, London — concentrates on delusional boss David Brent (played by Gervais), self-proclaimed comedian, entertainer and philosopher-poet who feels his major task is "to keep the troops happy" with office gags that result in yes, awkwardness.

But with the recent installment of Swindon employees into his Slough barracks and new boss Neil to boot, David's managerial jargon such as "If we're facing in the right direction, all we have to do is keep on walking" won't suffice as he begins noticing rolling eyes and the "gutting" epiphany that he's just not funny, sending him on a blaze of pathetic and humiliating stunts to try to capture the attention he assumes he once had.

Most memorably, he attempts to befriend a black employee by telling him Denzel Washington is a brilliant actor and later, wanting to inspire a workshop, speculates, "If you have lost both legs and both arms just go 'at least I'm not dead' — though I'd rather be dead in that situation to be honest."

David's circular logic and ridiculous philosophizing on his greatness, complimented by his homophobia and new tell-it-like-it-is rock star façade, digs him into deeper and deeper social holes, making for a hilarious character amidst the dreary office routine (if only they'd only come out with a David Brent quote book).

Unlike David, senior sales clerk Tim (Martin Freeman), completely aware his job's futility, keeps his heart set on receptionist Dawn (Lucy Davis) and spends his spare time torturing his desk-sharing coworker Gareth (Mackenzie Crook), an obtuse Territorial Army lieutenant whose idea of being suave is pointing to girls' crotches and propositioning for sexual favors.

But what distinguishes this sitcom — and was surprising, to be honest — is its emotional tenderness, delving deeper into Tim and Dawn's relational strains and even developing David into a sympathetic character (unfathomable in the first series) with an eye-swelling, goose-bumpy last episode.

Though a U.S. version of "The Office" is well underfoot, this is the last fans can latch onto from the original; admirably, both creators want to move on to other projects before the show becomes sub par.

In a mere two seasons, and a mere 12 episodes (not counting two Christmas specials for BBC) "The Office" has already attained a cult status with its blend of original comedy and emotionally-potent narratives, and will undoubtedly go down as one of television's best.

"The Office: The Complete Second Season": A

DVD features: coming in at some point