"Arli$$" may just be the best new comedy on TV this fall. Unfortunately, it has two major drawbacks.

First, it's on HBO (tonight at 11), so only subscribers to that pay-cable service will get to see it.Second, because it's on HBO there are no restrictions as to language. And the R-rated language is sometimes so frequent and so foul that it drowns out the humor.

Which is too bad. Because "Arli$$" is an inspired idea that's often wildly funny.

Robert Wuhl stars as sports superagent Arliss Michael, a man for whom the term "ethically challenged" might have been coined. (Wuhl also wrote the first two episodes and is the co-executive producer.) He's part baby-sitter for his often juvenile clients and part shark - with a big dose of megalomania thrown in.

In tonight's pilot, he's got a bunch of problems. First, he's got to kick in an extra $150,000 when he's honored by the Give A Damn! Foundation as its man of the year. And he's not happy about it.

"Do you want them to announce that you raised less money than last year's honoree?" asks his assistant.

"I don't know," Arliss says. "Who was it?"

"O.J."

And there's his ice-skating pairs clients. Their image as America's sweethearts is in danger when Sebastian announces his engagement - to another man.

Then there's defensive back Latrelle Shabazz, the subject of multiple paternity suits and basically the scum of the earth. Still, Arliss goes to Latrelle's boss, Dallas Cowboys' owner Jerry Jones, to plead for a salary advance. But Jones announces he's about to cut Latrelle from the team.

"You can't kick a man when he's down," Arliss pleads.

"Sure, you can," says Jones. "How do you think I bought this team?"

(The Jones cameo is just one of many. The first couple of episodes feature appearances by Jim Palmer, Arnold Palmer, Bob Costas, Shaquille O'Neal, Scottie Pippen, Barry Bonds, Ann Meyers, Hannah Storm, Warren Moon and Dan Marino - just to name a few.)

Having advanced Latrelle some money, Arliss has a plan to recoup his investment - point shaving.

The second episode, which airs in its regular time slot on Wednesday at 11 p.m., is a screamingly funny story of Arliss' efforts to sign a basketball whiz kid in a plot to get back at a multisport team owner who has been making his life miserable.

Arliss has more problems than just his clients, however. Sure, his assistant, Rita Woo (Sandra Oh) is smart, beautiful and a match for her boss. And his head of business affairs, Stanley Babson (Michael Boatman) is a financial wizard - if rather uptight.

But his second-in-command, former quarterback Kirby Carlisle (Jim Turner) is a compulsive gambler who not only loses big but puts Arliss in a tough spot. Arliss tells Kirby he shouldn't be gambling on pro sports because "it looks like you have inside information."

"That's what I thought too," Kirby moans.

"Arli$$" is also cleverly framed as chapters from Arliss' self-serving autobiography - the sort of book we've seen from people like Donald Trump. While Arliss' narrative paints himself as more than a bit saintly, we see the truth behind the exaggerations and outright lies.

The big negative in the quality of "Arli$$" is the unneccessary course language. Just because Wuhl had the freedom to use it doesn't mean it was necessary. And sometimes it's so frequent it's enough to make you cringe.

Which is too bad. Because, without the bad language, "Arli$$" would be an unqualified success in terms of quality.

PARTIALLY SUCCESSFUL: "The Big Easy" (Sunday, 6 p.m., USA) wants to be a great crime drama with colorful characters set against a backdrop of New Orleans.

It has the colorful characters. The setting is great. (It's shot on location in New Orleans.) But the crime drama needs some work.

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Based on the 1987 movie, Tony Crane stars in this weekly series as Detective Remy McSwain, the New Orleans native who's related to half the town and is friendly with the other half.

Along comes a beautiful, smart government lawyer Anne Osborne (Susan Walters). She's engaged, but sparks fly when she meets Remy. There's good chemistry between Walters and Crane, and the supporting cast creates a show that's full of local color and flavor.

Unfortunately, the crime plots are a big weak point. They're derivative, predictable and choppy.

Still, the characters are likable and watchable. If only the same could be said for the plots.

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