The second season was better received. James Poniewozik of "Time" remarked, "Producer Greg Daniels created not a copy but an interpretation that sends up distinctly American work conventions ... with a tone that's more satiric and less mordant... The new boss is different from the old boss, and that's fine by me." He named it the second-best TV show of 2006 after "Battlestar Galactica". "Entertainment Weekly" writer Mark Harris echoed these sentiments a week later, stating, "Thanks to the fearless Steve Carell, an ever-stronger supporting cast, and scripts that spew American corporate absurdist vernacular with perfect pitch, this undervalued remake does the near-impossible—it honors Ricky Gervais' original and works on its own terms." "The A.V. Club" reviewer Nathan Rabin expressed its views on the show's progression: "After a rocky start, "The Office" improved immeasurably, instantly becoming one of TV's funniest, sharpest shows. The casting of Steve Carell in the Gervais role proved to be a masterstroke. The American "Office" is that rarest of anomalies: a remake of a classic show that both does right by its source and carves out its own strong identity."