Dunham has to be one of the funniest comedians working today, and note I didn't specify just as a ventriloquist. Having said that, I have to pause for a moment to reflect on something: Achmed the Dead Terrorist is hysterical, and it's probably better to laugh at your enemy than fear him, but I think Dunham pushes the envelope a little too far with this character. Ditto Jose Jalapeno. I am amazed Mexicans haven't risen up in revolt, except they have no voice yet in America. Jose reminds me of Bill Dana's Jose Jimenez character or for that matter, the Taco Bell dog. Or even Speedy Gonzalez and his siesta-loving buddies. So maybe Dnham is the equivalent of Triumph the Insult Comic Dog or Lisa Lampanelli, both of whom also push the envelope to the point of discomfort -- even while they have me bending over in spasms of laughter. But it's easy for me, a white, English-speaking, Christian male, to laugh at what in truth is thinly veiled racial humor. Imagine Achmed as a Jewish moneylender or Jose as an Italian organ grinder. Not so funny now, huh? Characters like Walter and Bubba, on th other hand, are right out of the Edgar Bergen and Charlie McCarthy days, although I don't think I ever heard Bergen's puppets get that rude. Peanut is another matter entirely. One way or the other, I believe Dunham is a truly gifted performer even if his humor does get pretty vexsome. The guy is pulling in $30 million a year, so he must be doing something right. Someone here has suggested characters like Achmed and Jose Jalapeno are simply playing on American ignorance, which is exactly what Borat does. But I'm not so sure this is true in Dunham's case.