Helitzer's Book on comedy writing is the best book out there on the subject. He has a firm grasp on essential techniques needed to refine your raw material into comedy gold. I recommend this book for anyone seiously interested in the old addage, "if it's funny there's money!" If you perform stand-up, or just write, this is the book to read. His various examples from today's comedians are not only hilarious but keep the reader interested and the book moving along. Helitzer has written the first and best book on the subject. I teach a comedy class and I know I couldn't do it without this book.