Its not so much the humour..Its more the way they speak, the everyday use of the english language. You hear the pronounciation, the different everyday words. I definitely think it helps.

i've heard that to truly understand a language, you can understand the humor and maybe even poetry. thus, watching comedies is a good way to catch idioms and slang, as well as learn about the culture's humor and figurative language. also, people speak like normal native-speakers might, so it's a good way to listen to and speak like native speakers.

They are very useful as well as other programmes or films which are in English. We can memorize more useful words and phrases, adapt to quick speaking and just spend time.

TV comedies can be very useful for learning spoken english for two reasons. first, they reflect the everyday language used by native speakers in real situations;second, they are motivating and funny.Fun makes learning interesting.

I greatly enjoyed the English series "Mind your language", found it to be a nice way to spend some time listening to native British accents (though it is filled with a great deal of stereotype casting). On the Chinese side of things, I've always enjoyed Xiangsheng (相聲) and I think it is really of help to language learning if you can understand at least a considerable portion of it.