Jim: Wow, that is really hard. You really think you can go all day long? Well, you always left me satisfied and smiling, so…
Michael: THAT’S WHAT SHE SAID!

Kevin: Why did you get it so big?
Michael: That’s what she said.

Michael: I need two men on this, that’s what she said.

Dwight: Force it in as deep as you can.
Michael: That’s what she said.

Lawyer: How long have you known Ms. Levinson?
Michael: Six years and two months.
Lawyer: And you were directly under her the whole time?
Michael: That’s what she said. 

Michael: I’LL BE YOUR FIRST CUSTOMER!
Jan: YOU’RE HARDLY MY FIRST!
Michael: THAT’S WHAT SHE SAID!

Guy: You’re making this harder than it has to be.
Michael: That’s what she said. 

Warehouse worker: You. Need. To. Get. Back. On. Top.
Michael: That’s what she said. 

Michael: Oscar, would you reach over and touch his thing? That’s what he said! Right, guys? Cause he’s gay?

Michael: At least we can put this matter to bed. That’s what she said. Or he said.