Conan should have stayed in third grade, where people still laugh at potty jokes!
Ok, thats not really fair. He has some original and funny bits.
How about this: When Conan was canned and on his last week, he did the bit about spending as much money as he could on the way out. Now he faked a couple of skits about wasting NBC’s money. Kinda funny. But the real bit was the intro music the band played for guests. “Lovely Rita” was played for Tom Hanks, cool $300K for the rights. That’s funny.
Now for reference my humor runs to the Carlin, South Park, Bill Hicks, O&A mode. Leno can be funny but he needs to cut loose of NBC. Letterman = unfunny bitter hack. For that matter Jon Stewart can be hilarious when he forgets to be the uber lib (Nancy Grace vs Duke LAX bit is comedy gold).
And yes sometimes potty humor is funny, but it needs to have a point.
And for that matter a lot of old comedians had the blue material but couldnt use it. I remember as a kid seeing Buddy Hacket on Johnny. Cut to commercial, come back and the audiance is roaring, Ed is laying on the sofa and Johnny has tears running down his cheeks, pounding the desk. I thought then, what did I miss. Years later, I found out that Buddy told the Aristocrats joke during the break.
Please for the love of God, if Conan offends you, DO NOT look that up.
So to sum up, humor is subjective. Unless you are Janine(sp?) Garafalo - nobody thinks she is funny :)