Letterman...definitely Letterman, and I'm the only person I know who thinks he's funny. I've been watching him since I was in elementary school, and he cracks me up with his sarcasm and dry humor. I can understand why people don't think he's funny, he's very dry and witty. You have to catch some of his jokes...or they'll go right by. I HATE Leno. I don't think he's funny. Everyone I know loves him, and it's true that he has the better guests but his monologue is like...20 minutes long, and the rest of the show he just spends kissing his guests' asses. I do like Headlines though. That's the only time I tune in.
I love Conan too. He's second, right behind Letterman. He's got a sharp wit too. And come on..when he does that scary hissy thing...it gets me every time.
Kilborn is pretty cool. At first I thought he was really full of himself and stuff, but then I realized that that was half of the joke, so if the mood strikes me I I'll turn over to him. It's a shame for him that he's got to go up against Conan, though, cause Conan kicks his ass.