Okay the main reason(s) I watch...
are Emily Procter & Eva LaRue. David Caruso's annoyingly low voice and "I've got the goods on you" attitude and tone are so ridiculous I almost burst out laughing every episode.
I know it's just a TV show but every cop is drop-dead gorgeous (except for Caruso and Rex Linn), in perfect condition, and could be on the cover of 'Shape' magazine or GQ (men) or Playboy (the ladies). I'm betting even the janitor at police HQ was a model.