“The Mullets”

Tomorrow night at 9:30 on UPN/Ch. 9

Four beer cans

NOW here’s a TV show that really invites you to let your hair down. It’s called “The Mullets,” and when these guys ask you to a party, I advise you to accept.

Or, in the words of Dwayne Mullet (Michael Weaver): “You should be feelin’ psyched, stoked and 1,000 percent en-freakin’-thusiastic!”

My sentiments exactly. In fact, the Mullet boys – Dwayne and his exuberant younger brother, Denny (David Hornsby) – have a knack for articulating just what I’ve been thinking, but cannot find the words to express, like my feelings about Top-40 radio.

Again – the immortal words of Dwayne Mullet: “Man, that is non-stop, puke-a-tronic, Justin Timber-turd, Christina Skankilera, Britney, Kylie, J. Lo tunes for goons and wuss-bags, man!”

Thanks, Dwayne, I couldn’t have said it better myself.

“The Mullets” is chock full of such moments. It’s the story of two brothers with mullet haircuts who love album rock, Pabst Blue Ribbon and “Wrestlemania.”

So does their bodacious mother – played by Loni Anderson – who has married a snooty TV personality named Roger Heidecker (played by John O’Hurley, “Seinfeld’s” J. Peterman).

He can’t stand the sight of his two grown stepsons, but his revulsion cannot dim their en-freakin’-thusiasm for him.

In fact, nothing and nobody can dent the Mullet brothers’ zest for life – an attitude (or should I say, ‘tude?) that’s downright infectious.

I have to be honest – I’ve watched more than a dozen of the new fall sitcoms set to premiere on network TV over the next few weeks and none of them stood out from the pack like “The Mullets.”

I don’t think it’s a stretch to declare “The Mullets” to be the best mullet comedy since “Joe Dirt.”

That 2001 movie starring David Spade was the first to pay tribute to the mullet, a hairstyle popularized by Billy Ray Cyrus that was cut short in the front and grown long in the back – or, in the description provided on “The Mullets”: “Business in the front, party in the back.”

There they go again – the Mullet boys are not especially bright, but they do have a way with words.

And now, if you’ll excuse me, I’ve got a mullet that needs combing.

Party on!