From the network that has brought you “Two and a Half Men” and will bring you “The 2-2” comes a third part of the twosome — “2 Broke Girls,” from Michael Patrick King of “Sex and the City” and Whitney Cummings of rival NBC’s upcoming sitcom “Whitney.”

Starring Kat Dennings and Beth Behrs (with none other than “Saturday Night Live” vet Garrett Morris in the supporting cast), “2” tested higher than any comedy in CBS history, according to the network — a feat that might say more about testing audiences than the merits of the show. Not that the teaser material CBS has released is anything bad, but there’s also not much to indicate why this one is so special.

“We thought it would be really interesting to take somebody that has worked really her whole life and put her with someone who’s always had money,” King says, a comment that would seem to ask you to believe that “Odd Couple” pairings are original.

Less important than the concept, though, will be the execution. Both leads have spark, so if the jokes aren’t as predictable as the premise, CBS could have a ratings winner on its hands, sandwiched on Mondays between “How I Met Your Mother” and “Two and a Half Men.”