It boggles my mind how underrated this guy is. He continually displays more wit and originality in his show than any other current late nate host. He goes out and produces man-on-the-street bits that could be considered all-time classics, if people could just realize how good he is.
From time to time someone will post a youtube clip of Kimmel, and some smartass not familiar with the show will say "that's the first time Kimmel's done anything funny!!!!" not realizing that he's like that everyday. Frankly I think Letterman is too old, and Conan is just going through the motions most of the time. Conan is also particularly afraid of being on the edge, and wants to reel in when something gets too risque. This is not because of the move to 11:30, he's been that way for a long time.
Yes, there are bits and monologue jokes that are stinkers, but every late night show has them. The Tonight Show certainly has more than its fair share of bombs, and I think people for some reason hold them against Kimmel more than they would against Conan. Kimmel brings it every time.