Little Britain and the USA will consummate their “special” relationship on September 28, when HBO airs the first of six episodes of the American version of the popular BBC extreme comedy. Whether the humor (or humour in English) translates remains to be seen.

In England the show’s writers and stars, Matt Lucas and David Walliams, turned preconceived notions of good and bad taste on their head. Their humor falls into both categories at once, and is aimed at just about every minority group one is supposed not to laugh at: the disabled, the obese, and “the gays.”

It’s the only show that would dare ask guest star Rosie O’Donnell, “Are you fat because you’re a lesbian, or are you a lesbian because you’re fat?” –– the question being posed by one of Little Britain’s many larger-then-life characters, Margaree, the leader of the Weight Watchers-like Fat Fighters group. Other UK characters that make the trip across the Atlantic include Vicky Pollard, a young lady that makes Britney look classy, and Daffyd Thomas, who has gone from being the only gay in a small Welsh village to the only gay on an American university campus.

For the American show, which is essentially the fourth season of the too-big-to-be-a-cult BBC series, Lucas and Williams add some American archetypes to their rotating cast of characters. According to a Little Britain USA fan site, Williams will camp it up as Madonna’s gay PA, “who will, ahem, bend over backwards to meet her diva demands,” and the duo indulge in some dick-shrivelling locker room antics as uber buff jocks Tom and Mark.

Adopting the voice of British tourists in America, in one sketch Lucas and Williams say they “enjoy the food, the weather and the fact the dollar is now worthless,” insulting an entire nation in the process so as not to leave anyone out. The mockumentary style comedy takes equally barbed shots at the Brits, claiming they spent their time frolicking through meadows, playing the harp, hankering for bitty, and masturbating regularly (the latter being quite true).

My point is Lucas and Williams ultimately offer equal-opportunity insults, targeting almost everyone by the show’s end. As long as you subscribe to the school of thought that says you can laugh at the expense of others as long as you can laugh at yourself first, Little Britain USA is the comedy for you. Will those with more delicate sensibilities enjoy the show? To quote the delightful Ms. Pollard, “Yeah, but no, but yeah, but no, but…”