My favorite scene is when Jim takes all of Dwights personal belongings and somehow puts them in the snack machine. Somebody comes up don't remember who and buys his wallet. It was funny as hell
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The best moment is when David Brent sings "Freelove Freeway." I laugh out loud every single time I watch it.

http://www.youtube.com/watch?v=9JitDWQI9qc

Second place has to go David's dance in season two. "Make your own minds up. Leave me out of it. I'm collecting for charity!"

http://www.youtube.com/watch?v=8kry53iHR7w
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Episode: "Diversity Day"

Michael's gotten complaints from his employees about racially insensitive comments, leading to the company sending a representative over to speak to everyone about diversity. But upset over what he's told about his own behavior, Michael decides to then lead his own diversity seminar, with some truly hysterical results. The humor is decidedly un-PC here, as Michael has everyone in the office wear a card with a different race or religion on their forehead, while encouraging them all to insult each other based on what the card says. Michael seeing Pam and Stanley wearing cards reading "Jewish" and "Black" and exuberantly saying, "The holocaust vs. slavery," in response made for one of the first big examples the series gave of Michael's many horribly conceived big office ideas

this has got to be the best moment
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I love the episode where Jim trains Dwight Pavlovian-style with some altoids and the windows shutdown chime. It's hilarious.

http://www.spike.com/video/office-jim-trains/2820493
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Jim sending Dwight faxes as FutureDwight is probably the best moment and opening in the show's existence. It's simple but delightfully executed. It's not too over the top, and it sounds like something Dwight is just crazy enough to fall for. Plus, it culminates in Dwight flinging his phone off the roof of the office park at the end of the episode while he's waiting for the CIA helicopter to pick him up.
Source(s):
http://www.youtube.com/watch?v=TGXKCtHooHA

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