I enjoy this show. I record it so I can watch it when my kids aren't around. It is well written, but too over the top to be in Prime Time. Christina Applegate does a fine job of playing the confused victim of amnesia. Good supporting cast, too. Kids over the age of 14 (depending on their maturity level) could get this, but I would not recommend anyone under 17 watch.
Samantha Who? is a very funny show. Christina Applegate has a really great comic timing, delivers zingers with sass, and she seems to have fun. Maybe not great for kids under 12, but they're sure to have a good time.