1. Stephen Tyrone Colbert. Subtle, understated, brilliant. Just came back from a gig at the Vancouver Olympics where he killed them with an Irish stand up routine at the Irish House. Despite the humor takes his Irish heritage seriously

2 Jimmy Fallon. Creating a new niche for himself as the next king of late night on NBC. Watch out Leno, he'll have you pensioned off in no time. His Robert Pattinson take-off is hilarious

3. Conan O'Brien. Where will the Great Big Red One end up? Everyone thinks Fox and he'll start his show 30 minutes before Leno. One other reason for Jay to retire

4. Bill Maher. Still the great one with a fresh show these days on HBO. Needs Republicans in power to show his sharpest wit and wisdom

5.Denis Leary. Was once the king but probably on the down slide. Too many silly movies but great in his day and on his FX series about firemen

6 Will Farrell. the great commercial success of any Irish American comedy actor. A little too much of the same old same old lately though

7. Ben Stiller. His mother was Ann Meara, one of the great comediennes of her era. Ben might need a little of that Irish punch to break free of the Jewish stereotype humor

8. Molly Shannon. Former Saturday Night Live alum, has not prospered since she left the show and her latest sitcom "Kath and Kim" was a bomb -- but who can forget SNL's Mary Katherine Gallagher, the awkward Catholic school student who aspires to be a musical superstar?

9. Bill Murray if only for old time sake. He's done it all but never better than when in "Groundhog Day" which unlike "Ghostbusters," is wearing very well

10. Des Bishop. You may not have heard of him but he's an Irish American comedian who is hotter than hell in Ireland. Hilarious, even looks like Denis Leary at his best.

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