Cheers' humor, while expertly executed, is aimed squarely at adults. Not only does almost all of the action take place in a bar, with characters who drink constantly (though they never seem drunk), but sexual innuendo and sarcastic put-downs make up the bulk of the jokes. For example, Sam, talking about his hard-earned date for the evening, says she's "a tough nut to crack," and says she'll be going on "all the rides in Sammy's Magic Kingdom" later that night.

Jokes at the expense of women are common, from Norm's constant complaints about his unseen wife, Vera, to comments about Cliff's mother ("a hyena on bennies"). And Woody and Coach (Nicholas Colasanto) get their share of ribbing for being less than bright. Some viewers may find some of the humor offensive, like when Sam talks about a waiter at an Indian restaurant as a "300 pound Hindu with a goiter," but most of the jokes fly by so quickly that it's hard to stay focused on a single incident.