Which character says 'That's what she said' most often?

Michael Scott says “That’s what she said” most often. The line is Michael’s signature response to innocent remarks that can be interpreted as sexual double entendres, making it one of the character’s defining running jokes.

Michael uses the phrase so compulsively that he says it in wildly inappropriate situations, including office conversations, meetings, and even a legal deposition. In the episode “Sexual Harassment,” Jim deliberately sets up a remark moments after Michael has been told not to use the expression, demonstrating how little control Michael has over the impulse.

The joke is adapted from a recurring gag associated with the British version of The Office, where David Brent uses the phrase “That’s what she said.” The American series makes it especially central to Michael’s personality: he wants to appear witty and worldly, but frequently exposes his poor judgment instead.

Other characters occasionally repeat or reference the phrase, and Michael sometimes tries to bait others into saying something that will prompt it. Nevertheless, the catchphrase is principally associated with Michael, not Andy Bernard, Jim Halpert, or Dwight Schrute. Its frequency and cultural recognition make Michael Scott the canonical answer.