Calling the upcoming second season of Comedy Central’s “The Man Show” unapologetic is an understatement.

But does that have to be a bad thing?

Not for returning co-hosts Adam Carolla and Jimmy Kimmel.

The buddies show no mercy when it comes to expressing their comedic views on everything from beer and marriage to women and even their own “manhoods.”

For viewers who have already experienced the comedic talents of both of the hosts last season, some very new, and very funny, episodes are ready and willing to please.

Popularity of the show has grown since its debut episode last year, which declared itself to be the highest-rated original series debut from Comedy Central. More special guests, including professional wrestler Goldberg and the band Korn, await viewers this winter. The season premiere airs at 10:30 p.m. Sunday on Comedy Central.

Carolla is popular for his side project as co-host of MTV’s “Loveline.”

It’s amazing more offense isn’t taken by certain viewers, Kimmel said in a conference call this week.

“I swear 99.9 percent of the women who watch it like the show and understand it,” Kimmel said. “We don’t really get anything but positive feedback from everyone. I got about 100 letters last night and not one was negative. I think most of the people who would be offended by the show don’t ever watch it in the first place.”

There is a certain reason for this, Carolla said. And coming from the man who has a theory on everything from the Olsen twins (He believes “one is really piglike and ugly and they grow up faster than everyone else.”) to the presidential election (He swears that “both Bush and Gore would be sorry guests on the show because they have to constantly pretend that they love and respect their wives. Clinton or McCain would be better.”), this reason is generally accepted by his audience (mostly men).

“Women secretively hate all other women,” he said. “So they don’t include themselves in the many groups of women that we may talk about or make fun of on the show. So they end up liking us.”

The show, which consists mainly of sketch comedy, Q & A, interviews and recurring segments, is more or less Kimmel and Carolla’s baby.

“We worked at a radio station together years ago,” Kimmel said. “We had a lot in common. Even people who didn’t know we knew each other could make the connection.”

And that was just the beginning. Together they qualified themselves to tackle the subject of just being a guy. And, although it confuses even them, they have their reasons for feeling qualified.

“There are certain guys, like Brad Pitt for example, who have women just flock to him,” Kimmel said. “And then there is us.