The recurring segment on Late Night with David Letterman that counted down ten humorous items was the Top Ten List.
The feature presented a numbered list built around a comic theme, with the entries read aloud in descending order. Letterman introduced the segment during his NBC years, and it became one of the most recognizable devices associated with his late-night style.
The topics ranged from fictional explanations and celebrity jokes to observations about current events. The format was simple enough to be understood immediately, but flexible enough to support topical comedy every night.
The Top Ten List continued after Letterman moved from NBC to CBS in 1993. It remained a recurring feature on Late Show with David Letterman and became a signature part of his broader television legacy.