Representing a final flourish of ’90s irony, it’s a deconstruction of talk shows that’s now even better than David Letterman’s.4 NEWSRADIO (NBC) Former Sanders collaborator Paul Simms has managed something Shandling has opted not to try: an iconoclastic sitcom that nonetheless adheres to the strictures of network TV.

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5 THE SIMPSONS (Fox) Unappreciated now because the media celebrated Bart-mania years ago, The Simpsons continues to be the most reliable satire on network TV.

The season opener, in which Homer and family left Springfield to work and live in a happy-faced, fascist corporate community was such a dead-on critique of the Disney empire, I swear I heard Rupert Murdoch chuckling.

Very often, Larry Sanders is so funny I have to choke back a guffaw lest I miss the next punchline.

And I can’t think of another sitcom that repays taping and repeated viewing as well.

But Matt Le Blanc’s Joey and Courteney Cox’s Monica have flourished anew, while Jennifer Aniston’s Rachel and Matthew Perry’s Chandler are steadily becoming comic creations of remarkable intricacy. Look at this show with an open mind and try not being beguiled.

7 MURDER ONE (ABC) By the end of last season, Daniel Benzali had become known in my house as ”the boring bald guy.” But that debut run of One also pulled off the show’s then-central conceit — keeping you engaged in a single trial over 21 episodes.

So far, the David-less new season has been uneven but agreeably wacky.

High point thus far: Michael Richards’ Kramer accidentally entering the corporate world and having his entire business career rise and fall in the space of 30 minutes.

This season, Anthony La Paglia replaced Benzali and offered a hero who was prickly and arrogant in a more engaging way.