A number of books and articles have been written ranking the best situation comedies of all time. These have all had something in common-subjective criteria based on the authors' opinions. This book attempts an objective ranking of the best 100 American sitcoms, based on a mathematical formula taking into account four factors: ratings, longevity, peer acceptance and spawning of other programs (spin-offs).

The authors considered a field of 377 series which met at least one of four criteria: aired for at least three seasons; rated among top 30 series in at least one season; received at least one major Emmy nomination; or spawned at least one other series. A critical essay is provided for each series, along with air dates and cast listings.