David Letterman vs Sarah Palin: Who's funnier?

On her first appearance Tuesday (Jan. 12) as a Fox News analyst, Sarah Palin was a guest of Bill O'Reilly on "The O'Reilly Factor."

She addressed the recent "60 Minutes" report that included criticism of her not knowing the difference between North and South Korea and blaming 9-11 on Iraq and Saddam Hussein.

She said she hadn't seen it but -- sounding eerily like Tina Fey -- said it contained "a bunch of b.s." 

And poor David Letterman just can't help himself. He sees his nemesis Sarah Palin as a Fox talking head and he just has to do a Top Ten. Can you blame him?