I personally go with David Letterman, because he is the funniest, and is consistently better with guests, topics, skits, etc than anyone else. Second, I would have to go with Craig, though...

Conan!

Letterman. He's so goofy an unpredictable. All Leno does is headlines and stupid sketches. As for the later spot, I like Conan for the same reasons I like Letterman. Where I live, Conan is on at 12:30 but Craig Kilborn doesn't come on until 1am. I can watch all of Letterman and Conan and the last half hour or so of Craig so it's nice. Although sometimes I watch Kilborn is Conan has bad guests or is a rerun.

Is there any doubt? With characters like the masterbating bear, Conan wins.

"That bear masterbated our christmas away"

Conan by far, although i wish Andy Richter was back.

LETTERMAN RULES!!!!!!!!

What? No Jon Stewart? No Daily Show?

I don't have anything against Letterman, it's just that I don't watch his show very often. I personally like Conan the best. When compared to Conan's humor and skits, Leno just falls flat. If it were just between late night shows, I might pick Letterman. Late late night -- Conan for sure (funny as hell skits!). Overall -- Conan.

I am all about Bill Mahr (sp?) on Politically Incorrect. That is the most hilarious show ever!

that show is almost painful to watch... half the panelists have no idea what they're talking about, and the host is incredibly left-wing.

Yeah. I used to like the show but I agree about the panelists and Maher has become a complete idiot. He calls himself a Libertarian, but he's become a self-righteous unfunny moron.

I find Bill Maher revolting. I think it's because I've realized that he so desperately wants to be Hugh Hefner that it's, well, revolting. Now I can't stand to look at him.

The correct answer to the question posed: Miss Cleo. She owns late night television.

You don't have to precisely have a great opinion about him, but he is the only talk show host that has a real discussion that isn't scripted by writers. I think I like the originality of the show compared to Letterman, Leno, and etc. Yeah sometimes they do have the dumbest celeberties on the show, but this show has hit past boundaries from what the other late night talk shows would hit except the Daily Show.

I voted other 'cause I couldn't vote for Jon Stewart.

I think to be considered late-night, you have to be on after Midnight, making the Daily Show not late night

Leno & Letterman are not on after midnight either. In the Central Time Zone, they're on 10:35-11:35. Even in the Eastern Time Zone, they're on at 11:35--even though it does go through midnight, they're "on" at 11:35.

BILL MAHER!!!!

He's the ONLY late night talk-show host that doesn't kiss the asses of his guests. He's not afraid to say what he really thinks, and he's honest and up front about his beliefs.

I'm not saying I would agree with everything he says, in fact, I often find myself in disagreement with him, but more often than not, I learn something from watching the show and am enlightened to a new point of view I had never considered on any given topic.

And for every stupid guest he has, he has a brilliant one. Howie Mandel was on the other night and he had me rolling.

Conan Rules!

Ted Koppel of Nightline is my pick.

Conan. One reason. Three Words.

Camel. Toe. Sally.

There we go, now all is right in the world

Conan is the greatest. Seen him live and hes great. His hair is unreal.

Conan really is the man. I miss Andy being on the show, but it is still pretty good without him. David Letterman has actually been getting back in the game this past year. Can't stand Jay...

Conan is #1, with Howard Stern coming in at #2. However, they are on at different times, so I get to watch both.