I happen to think Leno is a lot better than Dave's third grade humor. Leno actually has a social commentary and sounds like he knows what is going on the world, whereas Letterman finds the most inane subjects and then beats them into the ground. Now I like Letterman just fine but I don't have to severely bash him to get my point accross.
And I agree with the earlier post that Paul sucks and that Leno cannot interview but I still like Leno better.
Leno seems like he catches a little bit older crowd and Lettermen is maybe for the younger crowd.
my 2 cents...

Conan 10/10
Kilborn 9/10
Dave 8/10
Leno 4/10

i watch leno's headlines and sometimes the monolog, I live in houston and if you watch alot of Conan you know houston is the only city were it is delayed almost two hours so i can watch Conan and Kilborn, but that means i stay up till 2am so i am just a freak.

Unfortunately Leno is about as smart as the people he interviews in the streets and makes fun of. And (at least according to Nielsen), Leno is more popular among the younger crowd ...

Yeah, I'd say that's definitely true. I was about 12 (7 years ago) when I started getting into late night TV, and I watched Leno for about 6 months or so before my grandmother got me into Letterman.

Yet I found that although most people my age don't watch much of either show, most seem to prefer Leno. My best detective work suggests that they've never given Dave a chance, but just naturally turned to Leno because 1) NBC - 2) Bigger name guests (also more catered towards teen stars as guests) - 3) the Tonight's Show moniker - which is such a sad fact that Leno has his name on the banner that Carson so proudly wore for 30 years. Sad indeed.

I like Letterman but Conan is definitely by far the best.

Letterman all the way. Leno sucks ass!!!!!

Conan Rules!
Letterman is a lot better than Leno.

Leno over Letterman. I used to be a huge fan of Dave when he was on NBC. His humor was original and cutting-edge but when he moved to CBS, he became some old guy with the same old tired bits. Letterman still handles interviews well but the skits just don't work. I didn't think much of Leno when he took over the reins from Carson but his skits are funny. Maybe he kisses butt a little but he's quick with a joke. I don't watch either show on a regular basis but I still think Leno is better.

Conan has improved. Best part of his show is the writing in the skits.

Big thumbs down for Kilborn. Dreadful. The question bit isn't funny or interesting.

You must really not watch at all. Leno is never quick with anything; the only times he appear to be quick are when the bit is scripted. I'm no comedian, but I see his jokes a mile away and can predict what "quick comment" is coming up.

Letterman and his hair puff suck.

I watch Leno and Conan every night.

Exactly - and although I know that at times Dave is somewhat scripted, he works so much better when he's totally improvising (i.e. chatting with Paul / going off on tangents in the middle of bits / chatting with people ouside / on the phone / interviews, etc...) Without cue cards, Leno doesn't have a clue what to say.

Daily Show with Jon Stewart...... can't beat Lewis Black and especially Nancy Walls spots..... she is so funny!