HumorLinks.com maintains a user ranked directory of links to comedy sites
Humor Links Comedy Sites Directory
Looking for a laugh? HumorLinks is a large, easy-to-use directory of everything funny on the Web. In fact, a gigantic searchable database of thousands of humor sites split into appropriate categories, and rated by users. With site stats, peer reviews, XML integration, co-branding and more.
- Alexa: HumorLinks.com