THE SHOW "Legit"

WHEN | WHERE Thursday night at 10:30 on FX

WHAT IT'S ABOUT Jim (Jim Jefferies) is a wild-man Aussie standup comedian trying to make it in Los Angeles -- not completely succeeding -- with the help of pal Steve (Dan Bakkedahl), a cyberlaw library salesman. Basically good-hearted, Jim wants to do good, mostly to appease his "mum" back in Australia who thinks he's a "drunken idiot." She wants him to go "legit," but how?

He hasn't got a clue, but he does offer his help to Steve's wheelchair-bound brother, Billy (DJ Qualls), who is suffering from advanced-stage muscular dystrophy. Billy has never had sex and wonders: Could Jim introduce him to some prostitutes? His parents, Janice (Mindy Sterling) and Walter (John Ratzenberger), are horrified -- at first.

MY SAY Let's see, how best to describe standup Jefferies to those innocents out there who may stumble upon his U.S. TV series debut? A little bit of Ricky Gervais, a bit of Sam Kinison and a bit of the Pillsbury Doughboy -- with an Australian accent. (Jefferies was born in Perth.) Now, friend, you are officially on your own -- and don't say you weren't warned.

"Legit" is raunchy in the extreme -- almost a quantum advance in terms of language content for basic cable. It even makes HBO's "Girls" seem like "Kindly Old Ladies" by comparison. That said, "Legit" also almost perfectly hits the FX demographic "sweet spot" in terms of whom it will appeal to: young, somewhat inebriated men who depend on Howard Stern for their spiritual guidance and on beer -- plenty of it -- for their nutritional needs. Plus, it can be scabrously funny and reasonably good-hearted, too.

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Jefferies and his show may be appalling, foul-mouthed and gross -- but at least they're good-natured about their shortcomings.

BOTTOM LINE Extremely raunchy, and often quite funny. ('Course you'll hate yourself for laughing, but still probably will.)