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To me, although a good many would say that Bob Newhart waking up as Dr. Bob Hartley at the end of Newhart was the best, I still think that the finale of Barney Miller in 1982 was the best (detectives going their separate ways, Barney turning the lights out on the station, etc.).

A few favorite finales of mine:

Newhart: Got to be the best of all-time.
Roseanne: I know I'll get slack for this but I actually liked the ending.
The Carol Burnett Show
Boy Meets World
Desperate Housewives
The Cosby Show
Mama's Family

The original Bob Newhart Show and The Odd Couple. I think Barney Miller and Seinfeld are the only other shows that I watched all the way through to a finale.

I liked the Bob Newhart Show finale as well.

Don't forget Mary Tyler Moore

Don't forget Mary Tyler Moore
Yeah everyone getting fired except Ted! And then that group hug. And Mary coming back after everyone left to turn out the newsroom lights!

Newhart, Mary Tyler Moore came to mind first...also M.A.S.H when Hawkeye is being flown away by chopper and he sees that B.J. has written "goodbye" in stones, I thought that was very moving.

Newhart period. No real contest to me. We won't see another finale like that ever again. Nothing before it came close and nothing since it has matched or surpassed it.

Happy Days and Boy Meets World are pretty far up the list of best finales too.

Perfect Strangers had a decent finale as well.

This topic sorta came up a few weeks back and I should have added to my post in that thread Welcome Back, Kotter. Horshack getting married was really a fitting ending and showed how far his character had come. That ending really surprised me.

Threes Company - the trio say their goodbyes and turn off the lights to the apartment.

Mr. Belvedere - Belvedere gets married and moves out of the Owens' house but in the episodes las scene Belvedere drops a hint in his journal that he may return.

My favorite is NYPD Blue, where they had all of the characters leave one by one by coming into Sipowitz's office and tell him goodnight. I loved that. Brilliant!

M.A.S.H.

Another vote for Newhart here.

I'd go with Newhart as well. It was unique at the time and still is. Now days when shows have their finales people get disappointed. I can't think of a finale viewers were over all happy with since Friends.

All of the 00s/10s NBC Thursday comedies had really good finales (The Office, 30 Rock, Parks & Rec, Community).

TNBC Hang Time, hands down.