It has to be Jerry Seinfeld - how can someone be the highest paid comedian in the world for several years running when they are absolutely totally and completely unfunny? I've seen his stand-up and his TV show (quite a few episodes in the case of the latter) and I haven't laughed once.
At the British end of the comic spectrum I do despise Jimmy Carr - he hosted the "Big Fat End of the Year Show" in 2005 and the whole of his humour for the night consisted of learing remarks towards Denise Van Outen - Rob Brydon was one of the panellists and he totally destroyed Carr in a matter of moments - Rob Brydon theres one for the Comic Star list.