This is something that is blurted out the most frequently by MIchael, whenever something sexual is said, like long and hard. He says this no matter what the situation is, like during an important business meeting with Jan. Dwight also sometimes says this, but Michael gets frustrated because Dwight stole his line. Often, another coworker, like Jim, says this.
- In Beach Games all of the staff (minus Toby) said it in unison during a hotdog eating contest. Apart from this, the only characters to say it individually are Pam, Oscar (That's what he said), Darryl, Jan and Creed.
- There have been some variations such as That's What he said, when oscar is the subject of the Joke or that's what I said when Michael said it about himself.