#1 - Paul F Tompkins

I can't lie. The fact that Paul F Tompkins is from Philadelphia brings bias into the equation, but not much. He's certainly been a funny enough stand up in my mind to earn the #1 spot, and he must be doing a lot else right too having landed roles in both The Informant! and There Will Be Blood. Besides that you may have seen him in various roles on VH1s Best Week Ever and before that all over the place writing and acting on HBO's Mr.Show, The Daily Show (pre-Stewart), and Real Time With Bill Maher. Also, if there's a comedy podcast that exists, chances are Paul is a regular on it. Examples include The Best Show on WFMU, Never Not Funny, and Comedy Death-Ray.

The reason I love Tompkins' stand-up is his versatility. Sometimes he relies on his unparalleled ability to make funny that which could not possibly have otherwise been funny, which is to say his delivery and preparation of pre-written material are incredible. But he can also be funny on the spot as can be heard on those podcasts, which I think is an underrated skill.

Here's an example of making funny a story that is, by nature, not. In this set he talks about his mother's last days alive days and her contemplation of religion during that time. Which..obviously doesn't sound funny at all..but is. Just listen.