Because of the increasingly varied schedules of TV shows (some bow in September, some in January, some not until Summer... some take a 3 month break mid-season, some air for 9 months with a sprinkling of repeats and off weeks, some run all episodes in a row... some seasons have 12 episodes, some 24, some 19.... and so on) I have refrained from creating a yearly "Best of" list for television. It doesn't seem fair to compare a handful of episodes of one show vs. a full season of another. However, television has made such great strides in recent years, often surpassing big-screen movies in quality and depth, that it also seems unfair to ignore it. So, in that spirit, here is my top ten list of TV shows I currently watch. #1. The Office This is the best show on TV because it's simultaneously the funniest and most touching. I wondered how the creators would be able to match the wonderful finish to Season Two, and to my delight, they actually topped it. They've taken many unexpected turns but, appropriate to the show's documentary style, always keep things perfectly real. How many shows would turn Jim's new love interest into somebody audiences would hate? But Karen is smart, funny, forthright... in short, worthy of Jim. And Roy's redemption, and eventual backslide into brutishness, was handled just as effectively. Apart from the 'love square,' the character of Michael has had some of his most buffoonish moments, but also some moments of real gravity — his reaction to Andy's blatant attempts to push out Dwight, his effortless salesmanship, and (in the season's most touching moment so far) his earnest appreciation of Pam and her artwork. Then there's Dwight, the strangest and funniest man on TV. Add a supporting cast of scene-stealers (Ryan and Stanley are my favorites) and you have a show that already ranks among my favorites of all time. #2. Battlestar Galactica Only a couple sub-par episodes in the middle of the season, and The Office's astounding winning streak, keep Galactica from repeating at #1 (I know, I didn't make a list last year, but if I had this would have topped it). I don't want to go into too much detail in the vain hope that you'll someday watch this show unspoiled. Instead, I'll just say that at its best, the writing, acting and direction is better than anything else on the small or big screen. The beauty of Battlestar Galactica is that viewers have strong reasons to both love and hate every single character — forget shades of grey, these people encompass whole rainbows of grey. Mary McDonnell's President Roslin is a sensitive but fierce ruler who puts Martin Sheen and Dennis Haysbert to shame, let alone Geena Davis. Edward James Olmos as William Adama is so quietly passionate in command that he renders Captains Picard and Kirk into cartoons. And my favorite character, the self-obsessed, universally-loathed genius scientist Gaius Baltar, is an epic comedy and tragedy all by himself. No show I've ever seen reaches as high or plumbs depths so low as this masterpiece. #3. Heroes An addictive popcorn pleasure, Heroes has the benefit of its freshness. While a decade or more ago, it seemed like shows took a couple years to find their legs, these days they seem to spring out of the gate at top speed and slowly lose steam over time (see Alias... or better yet, see the amazing first two seasons of Alias and stop there). The creators of this show have obviously put careful thought into every plot point, every reveal. It's a beautifully plotted comic book fantasy with a slew of memorable characters and a knack for the big cliffhanger. At first glance it looks like an X-Men knock-off, and it is to some degree. But the very important difference is that the heroes are regular people just discovering their powers. The nurse, the cop, the single mom, the politican, the cheerleader, the systems analyst... these are the players in an epic quest to save the world. #4. Lost It's hard to judge Season Three of Lost at this point, having seen only a third of the episodes. It fell to four on this list because of that, and because of the truly weak "Jack's Tattoos" episode from a couple week's back. I've been very intrigued by the imprisonment of Jack, Kate and Sawyer, but I'm ready to get back to the island and delve into the greater mysteries with the rest of the cast. Last week's Hurley in the van episode was a welcome breath of fresh air — the actors seemed to be having as much fun as I was, which was nice. I trust that Lindelof and Cuse have exciting, disturbing plot turns ahead. And I'm definitely not in the "kill the flashbacks" crowd — I love exploring these characters in both the present and past. That said, I'm all for the kind of structural experimentation that made Desmond's recent episode so wildly entertaining. Keep it coming, guys... I'm ready to be surprised. #5. Survivor Now on it's 14th installment, Survivor has somehow never gotten old. Some casts are better than others (last Fall had one of the best yet) but this is a case where the formula is so winning that it transcends the details. As a lover of strategy games, I never tire of thinking through all the possible end games and double-crosses. Producer Mark Burnett throws in enough clever twists to keep things fresh and host Jeff Probst has become a snarky delight, sizing up and cutting down contestants who believe themselves craftier than they are. #6. 24 I'm not yet ready to throw Jack Bauer to the curb as Amy did earlier this season, but I admit the show is beginning to show its age. A few too many drills to the back and fingers snipped off and characters introduced only to be killed off 45 minutes (and ticking) later. That said, it's still tough to beat 24 for sustained suspense and oh-no-they-didn't chutzpah. It's the most fun you can have watching the United States repeatedly victimized by terrorists. #7. The Colbert Report/The Daily Show While both shows certainly lean left, their true genius lies in how they expose the 24-hour news machine as the joke it has become. Jon Stewart takes his scalpel to CNN and FoxNews even more than he takes it to the Bush administration. And Stephen Colbert, with a little help from Keith Olbermann, has completely de-fanged Bill O'Reilly. I have these guys at the bottom of the list only because I watch them so infrequently lately. As the next election approaches, I'm sure I'll find them both essential viewing once again.