The Sam & Max universe was a parody of the american culture. Sam is a biped dog wearing detective's clothing and Max is a "hyperkinetic rabbity thing". They are both private investigators calling themselvs "freelance police".
Enjoy one of the episodes:
Here is the official webpage of TellTale Games, the ones who made the episodic games for the PC featuring the two heroes: http://www.telltalegames.com/samandmax