I have just been listening to an interview with the actress Jane Horrocks. Her accent reminded me very strongly of Mrs Merton. I correctly guessed it as being a Lancashire accent.
Steve Coogan - Mrs Merton Show 1995
http://www.youtube.com/watch?v=lSsMnHCdcD8
If you did not find that funny, I will try to give you an example of Jane Horrocks accent.
Jane Horrocks on Graham Norton's bigger picture
http://www.youtube.com/watch?v=BIEwlHYhd9I
Steve Coogan - Mrs Merton Show 1995
http://www.youtube.com/watch?v=lSsMnHCdcD8
If you did not find that funny, I will try to give you an example of Jane Horrocks accent.
Jane Horrocks on Graham Norton's bigger picture
http://www.youtube.com/watch?v=BIEwlHYhd9I