The funniest podcast I listen to comes from Ricky Gervais--he of The Office and Extras fame--and friends. Gervais and producing partner Steve Merchant host, along with the (I think) unintentionally hilarious Karl Pilkington. What makes the weekly podcast so enjoyable is the interplay, especially between the often off-the-wall Pilkington and the often incredulous Gervais. You can access the podcast here.
