This is an example of how humour varies across culture. I'd say here in Ireland Billy Connelly would top the poll followed by Dara — Briain (surprise, surprise). Even if this isn't exactly correct I would imagine that a poll conducted here would basically be the British poll with the numbers rearranged. The only American comedian very popular here is Bill Hicks.
The simplest example is of the differences is number 12 on the American list:
Jerry Seinfeld.
I have never met anybody on this side of the Atlantic who finds him funny. Especially his "What's the deal with (insert item/body part/ad/job)?" stuff.
A colleague of mine from Spain sometimes watches spanish comedy shows and it seems that they are way more focused on slapstick and I mean slapstick, it's guy slipping on a banana peel stuff. In fact she told me that in Spain sarcasm isn't seen as funny at all.
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