For me, the brilliant and talented Eddie Izzard. His shows are a combination of history, philosophy, sociology and side-splitting humor all in one...but I love the surreal touches from Steven Wright as well.
Well, In Australia,, who I know of .. from far and wide.. .my favourite is Billy Connolly, Robyn Williams, Bette Midler, Eddie Murphy mainly his jokes on Delirious.. Raw is ridiculous .. and as far as sitcoms.. I absolutely love Will and Grace... love it love it love it..
Billy Connolly rocks too, very down to earth guy.
There's an american comedian, Bill Engvall, he can be good, especially when he rants about stupid people. Oh those pesky stupid people... the little tikes.