Websnark points to an interesting The Humor Roundtable Collected by T Campbell on Comixpedia
Several of my favorite webcomic artist participated, and while there's nothing earth-shattering in their discussion of humor (shortage of Illudium Q-36, no doubt) there are some good links to their strips, showcasing ones that they or their fans think are their funniest. Some of them stem from character humor, so if you're not a regular reader of the strip they might not strike you as hilarious, but I found it interesting--and most of the strips are worth the time it takes to become familiar with them anyway.