i saw his last show "stand up" i think it was called, late last year. he's a good comedian, and funny, but very offensive.
it depends what kind of comedy you like really, i prefer people like Ross noble & bill bailey, so wasnt really one of the best stand up shows ive been to, but still good.
if you like jimmy carr then you will like it i suppose. its just not a show for someone who gets easily offended - probably not best to sit near the front either!
I've seen his Stand Up show on dvd. I love Jimmy Carr's comedy. And I've seen enough of his work to know not to sit anywhere he could possibly see me :)