Only Fools and Horses would generally considered to be better. It attracted the largest audience for a single episode of a comedy, which happened in 1996.
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Emma Chambers
2 and lots of special episodes.
I reckon it is Dawn French (of Vicar of Dibley)
Real name in show is Colin Ball, although never actually mentioned in any episode.
The highest rated sitcom episode, and also the highest rated television show of all time is the final episode of MASH, "Goodbye, Farewell and Amen"