Eustice Whitman
Occupation: Accounting professor
First appearance: "Introduction to Film"
Portrayer: John Michael Higgins

Eustice Whitman is an accounting professor at Greendale Community College, the college's debate coach, and a strong believer in carpe diem. Despite believing that Whitman would be an easy teacher, Jeff had trouble passing his accounting class since the highly eccentric and excessively exuberant Whitman grades his students not on their academics but on how well they "seize the day". In later incidents, he instructs Jeff as coach of the debate team and offers him unasked for advice on how to lead his life fully in different circumstances.