To Teacher and a few others in this thread: if you don't enjoy Seinfeld or Curb Your Enthusiasm then you just aren't approaching it correctly. I really recommend that you take the effort to get into them. Both shows have some of the greatest comic genius I've ever seen, and both are eminently enjoyable. You must understand, though, that you aren't supposed to "like" the main characters, much less see yourself in them. They are supposed to be shallow, self-serving jerks. An often, ESPECIALLY in Curb, they will display a cringe-inducing lack of social etiquette (i.e. starting an argument and never letting something go).
Seinfeld: There are four main characters that live in New York. Jerry's a stand-up comedian, Kramer is his unemployed neighbor, Elaine works in publishing, and George is an office schmuck. The humor usually comes from the characters' schemes to shirk responsibility, avoid some unpleasant task, or accomplish some (usually stupid) goal.
What makes it great? A ton of original content for a sitcom, and it got better and better with time. Most episodes have 3 or 4 independent plot lines that are masterfully inter-weaved by the end. The dialogue and one-liners are genuinely laugh out loud funny. Very high quality writing.
Curb Your Enthusiasm: Larry David, the real-life co-creator of Seinfeld, has retired to Los Angeles. The Seinfeld character "George" was based on Larry David, and in Curb Larry plays an exaggeratedly annoying version of himself. This basically means that he constantly gets into arguments and awkward social situations that a real-life person would avoid by not making a fuss. I think this show is less accessible than Seinfeld because Larry can be just so fucking annoying that sometimes it's hard to forgive his character and just enjoy the show.
What makes it great? It's very similar to Seinfeld but has less well-crafted plot and more raunchy language / scenarios.