I'm glad I'm not the only one who thinks Dane Cook is overrated...
I'd have to say, funniest comedians currently working -
1. Chris Rock
2. Wayne Brady - just as quick live as he is on TV.
3. Jay Mohr - yes, the Diet Pepsi ads suck and Last Comic Standing was pretty dumb, but we saw him at the Improv a few years ago and his live show is hilarious.
EDIT - I just found the name of another guy I was trying to remember. Pablo Francisco. If you've never heard of him, check it out - http://www.pablofrancisco.com/
. He does great impressions and is really funny. We saw him a few years ago as well, and it was a great show.