I have very rarely watched the guy-only when my ex-girlfriend had it on in bed, but I don't think I ever heard him say anything funny. Complete and total waste of oxygen. 
I dont watch either. The stuff like calling Palin a C word I heard reported to other outlets.
I do from time to time when flipping through channels stop on him.
It does seem to be so unfunny. It seems to me the audience is giving him courtesy chuckles.
60 seconds is about my max limit on trying to watch his program.