The joke is that these are three things about which the character of Dwight Schrute obsesses. He frequently talks about the ways to defend one's self against a bear attack, he runs a beet farm and he's a sci-fi fan who takes "Battlestar Galactica" very seriously.

So Jim is merely doing an impression of Dwight, and thus mentions these three things, matter-of-factly, in a sentence together.

I'm not aware of any particular double-meaning to the words, other than the alliteration of 3 "b-" words in the same statement.

It's my opinion that the "BEARS. BEETS. BATTLESTAR GALACTICA" quote is famous because is aims to encapsulate the Dwight character in Office Space so efficiently. One would have to be familiar with the show to know how each phrase connects to him.

In this episode Jim (speaking) decides to mock Dwight (opposite) by imitating his image and personality. Jim's goal in this is to undermine Dwight's strong efforts to present a superior self-itentity to others.

To mimic his image physically, Jim wears a pale-yellow shirt, large glasses, and parts his hair down the middle. Dwight doesn't yet notice the mimicry at this point.

The bear question and the "BEARS. BEETS. BATTLESTAR GALACTICA" quote all symbolize Dwight's urge to present a superior self-identity over others. Very often he will boast about his skills and knowledge about living and working on a farm (he grows beets). He prides himself in thinking that he too knows most about self-defense (often speaking about bears being the most dangerous animal). Also Dwight sees his knowledge in science-fiction as something that makes him an asset over all others (namely the TV series Battlestay Gallactica).

When Jim asks the Bear question, Dwight first interpretes it as a compliment to his perceived superior self-defense knowledge. After Jim challenges his answer Dwight becomes upset and realizes how eloquently Jim has copied the image that he works so hard to project. He is greatly offended.

It's my opinion that the humor in this exchange comes from the efficiency that Jim is able to drill through and re-create Dwight's much-labored self-image. (only six lines!) I think that this is funny because it is great mimicry and not a play on words.

This is more on the subject of why the phrase is FUNNY…
As with many things that are very funny - the line gives the audience a sudden vertigo from the number of humourous ways in which the line can make sense.
The ORDER of the three words is perhaps optimal, because - in the moment the first two are uttered, the viewer is just piecing together a number of pleasing things; Bears COULD eat beets AND Dwight likes both independently. This is funny enough, but it has ALSO set up some primitive imagery; wild animals and root vegetables - one eating the other. JUST, as our brains are enjoying how this scene from the natural world fits together with Dwight's interests, a kind of opposite is thrown into the mix, a sophisticated science fiction show. And again, the viewer is thrown back into a pleasing panic of how all these things DON'T go together, but DO go together with Dwight.
Real hilarity is an unbearability.
Laughter can result from tickling because you cannot bear the physical stimulation. Likewise, it can also come from an unbearable stimulation of your mind - as it struggles to make meaningful connections between things.

I wanted to contribute my interpretations on why this scene (one of my favorite) really got me laughing.

It can be explored quite thoroughly, But its the "Bears,Beets, BSG" that gets in most peoples head.

First, it's an ironic twist and satirical recapitulation of Dwights character. But Second, there are a few elements that help make the moment have stronger impact and more memorable .

the Satire) Dwight speaks with authoritative opinion on odd subjects. So here Jim speaks with the same confidence, referencing Dwight subjects but with random incoherence. This personifies how people feel when listening to Dwight, because even if Dwight studies odd subjects, it's nevertheless insight on subjects no one cares about and thus sounds like non-sense anyway...

So here Jim is creating a juxtaposition... Odd things said stupidly, but with strong confidence.
Thus the wise and confidant Dwight-Jim looks foolish (like throwing a Pie at a guy in a suit.) and he is doing so on purpose (satire) to mimic Dwight.

Dwight takes a LONG time to process this insult but note that it is Dwight's immediate reaction that gives you the "pay-off" Without Dwight getting pissed off, this scene would not really be funny. The serious reaction it insights is cathartic not only bc you know its fiction but because you WANT Dwight to get "hit" with this.

Jim thows his lines, and Dwight doesn't duck, in fact Dwight makes it worse because in his "hubris" like ego he cant even see that he is being mocked.

but to be more blunt and mundane The phrase, "Bears, Beets, BSG" is simple, only three words (in comedy doing things in 3 is a powerful structure of rhythm) It is said with HIGH emphasis and it is also alliteration, so it's nearly poetic and VERY easy to remember. Most people after seeing this can will recall that exact phrase and that itself is a big part of the fun.

add to that it is the last 3 words Jim says before the scene cuts over to the interview/explanation (good editing)

it is just a well crafted inciting incident.

Your question has already been answered but I thought I would comment. Recently in the news was a study about the nature of modern humor. It seems that there is a new sort of humor based on random, surprising conjunction of words or pictures. It differs from the more traditions format of jokes having a build up and surprise punch line. So, you are not alone in not seeing any joke in the joke you quote. I don't either. It may be a cultural thing but I hope it's not generational. I'd hate to think future generations will find ordinary randomness funny.

Yes it does have a deeper meaning with reference to BSG. I got the following off of www.troundup.com:

"YOu DO get the Battlestar Galactica reference also, don’t you? It’s something only a true fan would get….

BEAR McCreary is the composer who makes the BEATS for BSG.

So Bears, Beats, BSG relates to the person who composes songs for the series BSG.

Comment by shane — June 16, 2009 @ 12:37 AM "