No offense to the late Johnny Carson, or Jay Leno for that matter. But I think Conan O'Brien is the funniest talk show host of all time. Better than Letterman, Kimmel, and Jack Pahr as well. There's not a minute of the show that my abs are not still recovering from my last gut-wrenching outburst of laughter. Conan knows what's funny, and he's got a wit that is unmatched by any comedian I've ever seen. And of course Andy Richter does a GREAT job as Connan's Ed McMahon. He should definitely go back to sitting on the couch. McMahon did it right? Leno is a decent comedian, but he didn't have the charisma and fast paced sense of humor like Conan does. He made Tom Hanks, Will Ferrel, and Julia Louise Dreyfuss ten times funnier than what they actually were. And of course CoCo and Coop was hilarious as well. I have to say that I had HUGE expectations for Conan in his Tonight Show debut, and he's surpassed them with an enormous surplus. The Tonight Show is my new favorite show. And I think that if NBC doesn't fold under pressure, it will soon blow David Letterman out of the water with ease.<br /><br />PS: I've watched Jimmy Fallon too. It has potential. He just still seems pretty uncomfortable being the leading man on an unscripted show.