Tim Allen may have a hit with the current movie ''The Santa Clause 2,'' but he hasn't retired to the North Pole, and he hasn't abandoned the ABC sitcom lineup that launched his career. Variety reports that he'll return to the home of his ''Home Improvement'' with a new sitcom he's producing. Like his old one, this will also be about lunchpail guys -- four of them.

Allen is not set to star in the show, but he'll produce it with sitcom vets Carsey-Werner-Mandabach (''Roseanne,'' ''That '70s Show''). ABC entertainment president Susan Lyne describes the premise as ''four guys who've been friends since high school, and now the world has changed around them.''

Apparently, men have changed since ''Home Improvement'''s eight-year run ended in 1999. ''We haven't seen what's happened to working-class men since 'Tool Time,''' C-W-M principal Caryn Mandabach tells Variety. ''There's been an evolving situation with men. You see guys pushing babies around, and the women aren't so perfect anymore. Dan Conner or Tim Taylor would never have had the conversations men are having today.''


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