For five years Little Britain has been amusing and revolting the British public. Tomorrow evening Matt Lucas and David Walliams will learn what the American market makes of their scatological humour.

As well as unleashing Vicky Pollard on a population unaware of the cultural niceties of Bristol’s suburban underclass, Little Britain USA features American arrivals written for the US market, all performed by Lucas and Walliams. Among the new faces are Mildred, who tells her grandson Connor outlandish secrets from her misspent past; Phyllis, who finds herself unable to resist the orders of her evil King Charles spaniel, Mr Doggy; and Mark and Tom, whose hypermasculine gym activities include the homoerotic.

Lucas and Walliams will hope to emulate the success of Ricky Gervais, who earned millions from the sale of the rights for The Office and Extras to the American market.

In early reviews of the programme, to be shown on HBO, The New York Times described it as “an exquisitely puerile British comedy”. The reviewer said that its creators had “learnt that the most daring comedies are not the ones that focus on unpleasant facts of life but the ones that showcase unpleasant people. Some new comedies try to be as outré, but none of them are as clever”.

The Washington Post said that the show was “as recklessly silly as only British humour can be”. The humour “can be gross and hideous, but it can also evoke the kind of huge, hearty laughs that only great clowns inspire”, the newspaper said.

Whether the American public will get the joke remains to be seen.

British comedies have had a hit-and-miss reception on the other side of the Atlantic. American audiences have bought into the giddiness of Monty Python and Benny Hill, but spurned series such as Men Behaving Badly and Coupling — which was initially scheduled for a primetime spot on NBC but then cancelled before it ran the course of its first series.

As Kenton Allen, former creative head of comedy at the BBC who helped to export The Office to America, explained to The Times: “The challenge Little Britain faces is that there is no tradition of sketch shows in the US. Also, they are two English writers trying to tap into the American psyche. It helps a great deal if you are able to target one network, such as they are with HBO, because then you have a clearer sense of your audience.”

Lucas and Walliams do have one major asset, however. Simon Fuller, the entertainment mogul who brought Pop Idol to the US as American Idol, is an executive producer on the show.

Little Britain USA will be shown on BBC One next Friday at 9.30pm.

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