JIMMY KIMMEL hasn't been afraid to show his disdain for JAY LENO. Last year, Jimmy said his "proudest moment" was when he humiliated Jay on his own show, and last month, he said Jay hasn't been a good stand-up in 20 years.  So is Jimmy worried about being TOO HARD on Jay?  Not really.  

In an interview with "Playboy", he says, "I don't know. I always feel bad if I hurt anybody's feelings, but I don't believe Jay Leno has actual feelings, and he doesn't seem to be that worried about other people's feelings."  Jimmy also uses Jay as a benchmark for whether or not he should do a joke. He says if he can picture Jay telling it, he won't do it, even if it's a good one.  

It seems like every time Jimmy disses Jay, he shares his adoration for DAVID LETTERMAN . . . and this interview was no different. Jimmy says, quote, "[Dave] is the father of comedy as we now know it."  He says it was "the greatest thrill of my career" when Dave was on his show a few months ago. He adds that they didn't talk about Jay because, quote, "I didn't want him soiling our time together."