Unless I am particularly moved - I will be sticking with very short comments:
30. Gary Shandling - Funny!
29. Milton Berle - Overrated.
28. Jack Benny - I remember enjoying him, not really sure how I feel about him on this list.
27. Jay Leno - As a stand up, fantastic!
26. Ray Romano - Yes
25.Bob Hope - Not really all that funny.
24. Redd Foxx - Hysterical.
23. Steven Wright - One of my favorites.
22. Robert Klein - Funny.
21. Dennis Miller - Was funny at one time, not so sure anymore.
20. Sam Kinison - Funny in his time, not sure that he would have had staying power (but curious)
19. Bill Hicks - One of the most overrated (next to Lenny Bruce), can't for teh life of me figure out what's funny about him.
18. Jonathan Winters - Entertaining for certain, not a stand up.
17. Don Rickles - Hysterical!
16. Ellen DeGeneres - I saw her in NYC years ago, amazing stand up.