So, I've done a lot of thinking about this "art form"... I have a lot of favorites. Growing up, my dad had a traveling job. I would steal his cassette tapes of various comedians and I instantly fell in love with that whole era of comedy. I grew up listening to Carlin, Cosby, and Pryor. Over the years, my taste for comedy has evolved quite a bit. If I had to list a top 5 (current guys/girls) it would include, no certain order:

1) Chappelle
2) Louis CK
3) Kevin Hart
4) Joe Rogan
5) Joey Diaz

I know this has been discussed before, so the repost police can suck a dick.
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