In a season that spawned seemingly dozens of "Friends" clones, sitcom producers are beginning to want to differentiate themselves from that huge hit - mostly because many of those clones are beginning to stack up like cordwood on the cancellation pile.

The folks behind "Good Company," which debuts tonight at 8:30 p.m. on CBS/Ch. 2, go so far as to make the point in the script."Do I need to remind you that this is a place of business?" asks Zoe (Wendy Malick), the show's tough boss. "And you can't just sit around and drink cappucino and discuss your personal problems all day like you were a cast member of that show `Friends.' Because I have news for you, this isn't - and we ain't."

Actually, "Good Company" probably has more in common with "Bewitched" than it does with "Friends." No, there aren't any witches here - with the possible exception of the rhymes-with-witchy Zoe - but the setting is an advertising agency. (Larry Tate would fit right in.)

Four of the characters in "Good Company" are friends, however - Will (Jon Tenny), the art director; Jody (Timothy Fall), the wacky copywriter; Liz (Lauren Graham), the naive copywriter; and Dale (Elizabeth Anne Smith), the junior art director who had a brief relationship with Will.

But these four are surrounded by not only Zoe, the creative director; Ro (Jason Beghe), the smarmy, cut-throat account executive; Bobby (Terry Kiser), the vague, nearly silent but powerful president; and Jack (Seymour Cassel), the office veteran whose gruffness hides a secret.

In tonight's pilot, we learn that Will (the center around which the show revolves) really wants to quit his job and go to art school. And any similarities between Will and executive producer Dan Staley are not coincidental.

"I actually worked at advertising agencies for five years," Staley said. "And a lot of this is based on those experiences. . . . The difference is that our main character has just sort of this noble thing that he wants to do - he wants to paint. And what I really wanted to do, in my heart of hearts, was write sitcoms."

Actually, Staley and his partner, executive producer Rob Long, have a good deal of experience in that area. They were the executive producers of "Cheers" in its final season, and have gone on to create and produce two short-lived shows, "Big Wave Dave's" and "Pig Sty."

And, while "Good Company" isn't going to blow anyone away, it does show potential. It's got a good premise, an attractive cast that works well together and is bright and occasionally witty.

Which means it's already in the upper third of what TV sitcoms have to offer these days.

It's also got a decent time slot, between "Murphy Brown" and "Chicago Hope."

Only time will tell, but "Good Company" might prove to be just that.

Can "ER" work as a police drama?

Apparently, it can.

ABC's new cop show "High Incident" (8 p.m., Ch. 4) owes a lot of its style to NBC's medical mega-hit. And, while "Incident" doesn't exactly break any new ground, it is fast-paced and entertaining.

This is the first drama from DreamWorks SKG - and both "High Incident" and "ER" list Steven Spielberg among their executive producers. Spielberg himself was so excited about "Incident" that he operated the camera for many scenes in the pilot episode.

The show follows the lives of a group of Southern California patrol cops. Not the detectives who investigate the crimes, but the front-line troops who go in first.

And it's just about an even mix between their professional and personal lives. While the officers - both men and women - are making traffic stops or breaking up domestic disputes or chasing a car thief, they're also dreaming of new lawn mowers or dealing with ex-wives or overbearing fathers.

Actually, "High Incident" also owes something to Fox's reality show "Cops" - it's sort of cinema un-verite. The calls look like the real thing, even though they're scripted.

The only really recognizable name in the cast is David Keith, who plays a thrice-divorced sergeant who quickly becomes the target of a sexual harrassment suit. But, despite a dizzying number of characters, within the first couple of episodes personalities begin to emerge and distinguish the roles - and you'll quickly find yourself liking most of these people.

Just don't get too attached. One of the characters isn't going to make it out of the pilot episode alive.

And Mondays at 8 p.m. is a very tough time slot, so "High Incident" - despite being a promising new show - may not make it out alive either.

(The pilot episode of "High Incident" will be repeated Tuesday at 9 p.m. on Ch. 4 in an effort to attract more viewers.)

SECOND CHANCES: A pair of sitcoms that have struggled on other nights get second chances beginning tonight - opposite each other, ironically enough.

"Almost Perfect" (7:30 p.m., Ch. 2) is another of those promising comedies that shows flashes of brilliance but has yet to achieve consistency.

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Tonight's episode isn't one of its best - Kim (Nancy Travis) has to suddenly come up with a script for the TV show she produces on a weekend she planned a get away with Mike (Kevin Kilner). But rather than cancel on Mike, Kim takes her staff along and tries to mix work and play.

But, still, "Almost Perfect" is good enough most weeks that it deserves a time slot where more people will see it.

"Brotherly Love" (7:30 p.m., Ch. 5) isn't a great show - but it is kid-oriented comedy that isn't so dumb that it will drive parents from the room. The Lawrence brothers - Joey, Matt and Andy - are appealing enough to counterbalance thin plots. (Tonight's episode involves various members of the family at a salsa dance club and the Batmobile, if that's any indication.)

At the very least, "Brotherly Love" is certainly better than most of what passes for family comedy on TV.

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