Demetri Martin’s approach to his work is simple.

“I’m just trying to make things I like that other people like.”

Viewers may recognize Martin from his stint on “The Daily Show” or his stand-up specials on Comedy Central. He also released a CD/DVD, “These are Jokes,” in 2006 that was met with success.

And last week, Martin’s new show, “Important Things With Demetri Martin,” premiered to 2.4 million viewers.

Indeed, Martin is a law school drop-out success story. When he realized that court cases and torts were not his true calling, he withdrew from the NYU School of Law in the spring of 1997, one year shy of a degree, to pursue comedy.

“My first night I ever did comedy, I got laughs on half my jokes,” Martin said in a conference call. “On my second night, I completely bombed. They were two nights in a row. I was forced to change my definition of success.”

Martin had gone from nearly completing law school to working temp jobs.

“The first time I appeared on television doing stand-up was 2000,” Martin said. “I think at that point, [my family] was still pretty worried.”

His family’s fears were quelled when he scored a development deal for a sitcom on NBC in 2001. He never shot the pilot, but the windfall from the deal convinced his family that comedy was a valid career.

His current project, “Important Things With Demetri Martin,” airs Wednesday nights at 10:30 on Comedy Central. The show is a blend of sketch comedy and stand-up that all revolve around a central theme.

Watching the show is kind of like being on the Internet. None of the sections are too lengthy or involved for the attention span of viewers accustomed to entertainment via viral video.

Martin uses daydreams and observations of everyday life to find material.

“New York is good for that,” he said.