I didn't think he was funny most of the time, and I got it. I suppose if I liked to laugh at people being made fools of, I might enjoy some of his humor more. The Mighty Mouse thing was funny, and the Elvis impersonator, but I don't care much for performance art. I didn't like the comedy special (on HBO?) he did where he threw a tantrum to get a rise out of the audience, the fake fight on Letterman to get a rise out of the audience, and I didn't much care for an art teacher I had staging his own fake shooting by a student. I knew that was going to happen, and I got to stand back and watch the other kids react. I did not think it was "funny."
Sorry, folks. Everybody has a right to their own opinion.