A circle of six pals, three men and three women, gathering at each other’s apartments or eateries to discuss life and relationships.

It’s a formula that’s worked wonderfully for NBC before with “Friends.” Now that network’s honchos hope they’ve found that departing series’ replacement in “Coupling,” which debuts at 9:30 tonight.

“Coupling” has been faithfully reproduced from the fabulous BBC series of the same name. That show is loosely based on the relationship of producer co-creators Steven Moffat and his wife, Sue Vertue, and is executive-produced by her mother, Beryl Vertue.

It’s about what happens to a couple and the group of friends that grows around them. It’s his ex, her ex, his best friend and her best friend.

As the American version opens, Steve (played by Jay Harrington) finally succeeds in breaking up with his flaky girlfriend, Jane (Lindsay Price). Susan (Rena Sofer, the biggest name in the cast) splits with her casual sex partner, Patrick (Colin Ferguson), and her best friend Sally (Sonya Walger) immediately accepts a date with him. Steve’s daft best friend, Jeff (Christopher Moynihan), also works with Susan.

About the comparison to “Friends,” Moffat has said, ” ‘Coupling’ is a boozier, smokier, more shag-infested series, and very British in that sense.”

Happily, much of what makes “Coupling” work has successfully crossed the Atlantic. Despite stricter broadcast standards here, American producers Pheoff Sutton and Ben Silverman, aided by Moffat and the two Vertues, have kept the bawdiness that propels most British comedy intact, even following the original scripts to a great degree.

“Coupling” follows “Will & Grace,” in what promises to be the rudest hour of comedy on the networks this year, although they’re unlikely to break the stranglehold of “C.S.I.” on the time slot. NBC may just have found that eventual substitute it so desperately needs for “Friends” in its “Must-See TV” lineup.