In this episode of The Big O Show, hosts The Big O and Icy Hot celebrate the New Year with humor and reflections. They discuss their experiences during the holiday, including a humorous recount of The Big O's journey back to Big O Studios. The episode features a light-hearted joke-off, where they share various New Year's jokes, and they also introduce sponsors for the show. The conversation wraps up with a positive message for the New Year and plans for future episodes.

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