I would say Ricky Gervais based on his radio work, sitcom writing/acting, interviews (Parkinson especially).
Any thoughts?
Most naturally funny man in the UK
Karl Pilkington? 
Boris Johnson?
Best hair, certainly.
Eric Morecambe if we can include the dead.
Alexei Sayle.
Terry Wogan...dont knock it!
Jonathan Ross.
Steve Sunshine.
Ricky Gervais can be incredibly tiresome at times.
Eric Morecambe is definitely a hot contender.
Probably my mate Dave.
Quote: Timbo @ September 19 2010, 11:46 AM BSTProbably my mate Dave.
I second this.
The bloke down the pub, or your best mate from college or your Dad etc. will always be the funniest person in your life. If not the cleverest, politically correct or open-minded.
Famous-wise, I'd say Vic Reeves.
Me.
Frank Skinner or Ross Noble!
Jason Manford or Jon Richardson