They are private investigators (well, Freelance Police).
The comic books are laced with dark, nihilistic and surreal humour. The series was created by Steve Purcell and published in bits and pieces under several different titles and by several different publishers. Most of the bits were collected in a collection entitled Sam and Max: Surfin' the Highway.
The characters spawned a successfully graphical adventure game, Sam and Max Hit the Road. In August 2002, LucasArts announced a that a sequel - Sam and Max: Freelance Police - would be released in the first quarter of 2004.
There was also a less adult animated series, which showed on the Fox Network in the US and Channel 4 in the UK.
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