Dilbert by Scott Adam

Dilbert is an engineer. He is about thirty, and works at an undisclosed high-tech company in Northern California. He lives with his dog, Dogbert, who bears a striking resemblance to Dilbert (including glasses and the ability to speak). Dilbert is very intelligent and kind-hearted, which makes him particularly ill-suited for life on this planet. Dogbert is also intelligent, but with a cynical edge. In contrast to his master, Dogbert has such a simple, yet keen understanding of human nature that his perceptions seem ridiculous to Dilbert.

http://www.dilbert.com/