WHO: British sketch comedians Matt Lucas, 34, and David Walliams, 37, who met as teenagers at England's National Youth Theatre

WHAT: Five-year-old BBC comedy show featuring Lucas and Walliams playing a variety of characters, including a baby-swapping juvenile delinquent, a transvestite bag lady, and an able-bodied wheelchair user. The American spin-off on HBO features guest appearances by 
Paul Rudd, David Schwimmer, and Rosie O'Donnell, among others.

CHARACTER ASSASSINATION: Walliams: “We've got a bunch of new characters. There's baby Ellie Grace and her mom, who say cutesy things to each other, like 'I love you more than rainbows.'” Lucas: “I love you more than penises.”

CULTURE CLASH: Walliams: “The characters in British comedy are losers, and we're invited to laugh at them. There are very few British comedians who can claim to be cool. You couldn't imagine someone with the glamour of a Chris Rock.”

BACK ISSUES? Walliams: “It's the British characters coming to America, but it's like the first sketch we've ever done. There's nothing you need to know about these characters to enjoy it.” Lucas: “And if you already enjoyed the show, this works as Season 4. If you haven't already, it works as Season 1.”

Watch clips from the show below…

Click left and right on the video player to see more Little Britain USA clips.

Photo Shown Above: Ben Watts/Corbis Online