Writers on KELSEY GRAMMER’s just-canceled ABC sitcom “Hank” are furious because he’s blaming the show’s failure on everyone but the real guilty party – HIM!

On JAY LENO’s show, Kelsey claimed he actually phoned execs and asked: “When can we put a bullet in this thing?”

Fumed a key source: “Kelsey claimed on Leno that he pulled the plug on the show because it wasn’t funny. Well, Kelsey was the show – and ABC yanked it because Kelsey wasn’t funny.

The ratings sucked because of HIM. Kelsey has the nerve to throw the writers under the bus, but he has no one to blame but himself! He consistently showed up late for rehearsals, punched the clock and left – and never sat down with writers to work on developing his character.”

The source noted that Kelsey was a hit on “Cheers” because the show was already up and running, so he was able to gradually develop the minor character “Frasier” and spin it off into a new show.

But each time he’s tried to create a new character – on “Back to You” and “Hank” – he’s failed miserably.