I don't think he's one of the best but he can make me giggle. I think a lot of his topics are kinda lame but every now and then he hits something good. Its all just a matter of taste, really. People are different. I like much ruder comedians and others who are more offbeat, really. Dan Mintz and Bill Hicks are both very good.
I have to admit that I adored the movie Waiting that Dane Cook did. It was actually pretty amazing. I hate pretty much anything else he does though.
I don't really like Jeff Dunham either... In all honesty I never even cracked a smile watching him.