abelmanmoth, you seem to be contradicting yourself: you say that you don't understand wht he is funny, then you say in a later post that comedy is very much down to a person's own taste. You seem to have precisely answered your own question there: comedy is something that cannot necessarily be pulled apart logically, it is often difficult to define exactly why we find someone/something funny. Personally, I find Jimmy Carr hilarious, along with the likes of Ricky Gervais and Peter Kay, whereas I don't understand how anyone can laugh at people like Jim Davidson or Chubby Brown. However, I except that everyone's sense of humour is different and leave it at that.