Judging by the first two episodes of the second season of “Flight of the Conchords,” there will be no sophomore slump from the New Zealand folk duo struggling to make it big in New York City. In the second-season premiere, “A Good Opportunity,” Bret and Jemaine fire their manager, Murray, because he’s too busy dealing with another (more successful) band. They immediately get a gig writing a jingle for a commercial and hilarity ensues. Literally.

The second episode — “New Cup” — might have been the best yet. It focuses on all the repercussions of Bret’s decision to purchase a $2.79 mug so that the duo could both have a cup of tea at the same time.

Thus far, it appears that there is a bigger focus on the writing and less of a focus on the music in the second season. The humor was always there, but the writing seems sharper and more directed. While in the first season the musical interludes were quite memorable, they’ve been sort of an afterthought this season. Murray seems to be getting more screen time, and given the hilarious dynamic between he and the duo, it’s definitely not a bad thing. Hell, I chuckle whenever he says the word “Bret.”

If you haven’t checked out “Flight of the Conchords,” the first season is available on DVD. To me, it just may be creeping up on “The Office” as the best comedy on TV.