RECORD-BREAKING Last of the Summer Wine has failed to make a comedy hit list.

The show just missed out on the honours to find the top 30 most popular comedy shows, coming in at number 31.

In a poll conducted for Red Nose Day, The Office beat classic comedies like Fawlty Towers and Blackadder to be named the funniest TV show of all time.

Ricky Gervais and his co-stars triumphed in a poll of more than 8,000 comedy fans organised by Comic Relief sponsors McCain.

But there was no place for Summer Wine, which starts a new series on Sunday.

The show is the world's longest-running sitcom.

British shows dominated the Top 30, winning 19 places, as against 11 from the USA.

It was gold, silver and bronze for the Brits, with The Office, Fawlty Towers and Only Fools and Horses taking the top three spots.

The Simpsons, at number four, was the highest-rated American show and one of only two animated nominations.

The outrageous cartoon South Park was at number 30.

Friends was the only other American title in the Top 10, at number five, ahead of Little Britain, Blackadder, Father Ted, Monty Python and Porridge.

The 70s emerged as the best period for the birth of classic comedy, with 11 out of the Top 30 coming from that decade.

Jane White, a spokes- woman for McCain, said: "It's fantastic to be involved with Red Nose Day in 2005 and great to see British sitcoms have come out on top again.

"It's good news for British comedy fans everywhere. British is undoubtedly best in the comedy stakes."