Working for a big company may seem like a challenge to some people; in others, its a turn-off. For a select minority, working in corporate closely relates to running off and joining the circus where there's never a dull moment. The second season of The Office is just like that; there's always something new going on each workday at the fictional paper supply company of Dunder-Mifflin. 

Regional director Michael Scott (Steve Carell) leads a group of corporate underlings selling paper supplies to different companies while making inappropriate (and sometimes sexist) comments at inappropriate times. Michael finds the time to really get to know his boss, Jan Levinson (Melora Hardin), after a meeting at a Chilis restaurant, which some of his employees interpret as a sexual relationship. Threats of downsizing pervade the first couple of episodes which result in someone getting fired on Halloween. Dwight Schrute (Rainn Wilson) is still annoying and funny as Michaels right hand man. He sparks up an alleged romance with an accountant, Angela (Angela Kinsey), gives Michael advice when purchasing his home, and tries to find an alleged drug user after he spots a half-used marijuana joint in the company parking lot.

In this season, a new character is introduced; Todd Parker (David Koechner) is Michaels old friend back when they were in sales together. He is not a frequent character in the second season, however, he would come in and make crude, sexual comments about the women in the office and once pulled a very smelly prank on Michael (well, actually on the carpet in his office). Unlike the first season, the second season is raunchier. There's more sexual content, though most if it is implied. Dwight asks Michael repeatedly if he slept with his boss; Jan. Todd brags that he once slept with every woman in the office he worked in; a topless blow-up doll is used as a prop during a sexual harassment seminar. Pam Beesly (Jenna Fischer) never got anything from her fiancée on Valentines Day but he comes in to her work, explaining that she was going to get the best sex of her life that night. 

During a barbecue at Jim Halpert's (John Krasinski) house, Dwight and Angela snuggle with each other off-camera (both are clothed). Meredith (Kate Flannery), who works as a supplier/purchaser, gets drunk at the Christmas party and exposes her chest to Michael (her bare back is shown; her alcohol problem is also played for laughs). Later on another episode titled Booze Cruise, she allegedly fools around with the ships captain and is shown wearing a life preserver over her bare chest. Dwight finds out that an accountant, Oscar (Oscar Nunez), is gay and lives with another man. There are more sexual innuendoes and references than what is mentioned here. There are assorted cuss words such as a**, b***h, hell, damn, and uses of the Lords name in vain.

There's no pro-Christian content in the show but there's no anti-Christian content either. Its hinted that Angela is a born-again Christian (she states that if she were stranded on a deserted island, shed bring The Bible, a copy of The Purpose Driven Life, and a copy of The Da Vinci Code as a firewood substitute). However, she is rarely picked on because of her faith and no one criticizes her because of it. People do dislike her because of her cold demeanor and that she sometimes comes off as rude. Its suggested that Pam and her boyfriend Roy (David Denman), who works in the warehouse, have sex at the end of Valentines Day. As Christians, we know that pre-marital sex is wrong, even in the realm of a marriage engagement. Although Oscar is gay, there is no pervading gay agenda content (still, homosexuality is unbiblical, one way or the other). During a Christmas party that allegedly went wrong, Michael is seen in his office sighing and moping while saying Happy Birthday, Jesus halfway under his breath. He also gets the meaning of Christmas wrong; he believes it is about decorations and presents and goodies, which is false.

It is also known by now (for people who regularly watch the show) that Michael Scott has a talent for saying inappropriate things at the wrong time. He has a burning desire to get married and start a family so he signs up with an online dating service with a rather inappropriate user name (will not mention here but it is associated with his love of children). When a portly accountant Kevin (Brian Baumgartner) has a skin cancer scare, Michael mentions to Pam that she should examine herself for breast cancer (while they were at his birthday party at a skating rink). When looking through employee suggestions, Michael finds one that says that the company should look into helping employees with depression; he scoffs at it until he finds out that the person who wrote it committed suicide a year ago. Comments like these might turn off some Christian viewers, as they are obviously played for laughs.

I loved watching season two; it was funnier than the first season (which only had six episodes) but was slightly more objectionable. This is definitely not for kids or preteens. I did find the sexual content offensive as well as the comment made about the employee who committed suicide after making a suggestion to help employees with depression, particularly because my family and I suffer from depression (my great-grandmother committed suicide because of it). However, I am looking forward to watching the third season and fourth seasons and I would recommend it, especially to anyone who works in a cubicle in a human relations department.