If we're talking both film and TV, Seinfeld is still the king of kings for me. I was pretty young during its original run but that didn't matter. I've seen all the episodes ten dozen times. Larry David's rumored $400 million for syndication rights was well-deserved.

David's own show Curb Your Enthusiasm deserves a nod, though it's less consistent and has less mass-appeal, but its high points are very high. You have to be a little off-kilter to really enjoy it.

Ditto on the first 6 or so seasons of The Simpsons. I was raised by The Simpsons. The consistency of mediocrity in the past dozen seasons is sad. Futurama was definitely good too, if only for all the nerd in-jokes.

Ditto on the Gervais/Merchant original flavor of The Office. The Americanized version is good fun, but never as poignant.

And Mr. Bean. I don't know if it's still as funny as it was when I was a kid, but at the time it was funnier than anything I'd ever seen.

It's harder to point to any movies. I do love Annie Hall, but alas, it is before my time.

Seinfeld for me too! And Curb Your Enthusiasm... My Name is Earl has me howling at the non-PC risks they take. American Dad is pretty ruthless and I wouldn't laugh so hard if the alien wasn't a character on it.

As for movies, not sure really. I haven't seen a really good comedy in a long time. I did enjoy The Dewey Cox Story and Talladega Nights. I was on a plane when I saw TN and was shocked at myself for laughing out loud.

OK the least? McCale's Navy.