Greg Gutfeld comes to mind. His ‘Red Eye’ show can be pretty entertaining, and his other guests and hosts are generally conservatives, although he brings liberals on as well.
Rob Long is one of the bigwigs at National Review and Ricochet, and he’s a comedy writer (I think he was a head writer for Cheers, and he works steadily comedy writing).
Mark Steyn can be pretty funny when he’s not being deadly serious, and James Lileks is a great comedic writer. In fact, there are quite a few conservative writers of humor. Even William F. Buckley had a great wit.
Some of the great satirists of modern life have been conservative. Tom Wolfe and HL Mencken for example.
Dave Barry.
Dennis Miller, obviously.
Steven Crowder is a right-wing comedian, although I don’t find him all that funny.
Norm MacDonald
Nick DiPaolo
Chris Rock has some conservative comedy, but he’s a big fan of Obama’s, so maybe he doesn’t count any more.
Larry Miller
PJ O’Rourke
Jeff Foxworthy
Brian Regan
Drew Carey
Adam Sandler
Dana Carvey, somewhat
Leslie Nielson, RIP
Larry the Cable Guy
Penn and Teller
Trey Parker and Matt Stone
Some of the above are more libertarian than conservative, but none of them are liberals.
Granted, there are more liberal stand up comedians. But one of the reasons for that is because the audience for comedians tends to be young college crowds, and they tend to be liberal. Go in with a killer conservative routine making fun of liberal tropes, and you’ll get booed off the stage. So it may also be that there are a lot of conservative comedians who just don’t do conservative humor, because there’s no money in it.
Adam Sandler is a conservative, but he doesn’t do ‘conservative’ humor because he’d alienate his audience. Same with Drew Carey. Comedians who work conservative politics into their act like Dennis Miller often have to play to overtly 'conservative audiences now because liberals won’t laugh when they poke fun at liberals. Maybe conservatives are less uptight over jokes being told about conservative beliefs.
And when you’re facing a liberal crowd, even a lame joke that pokes fun at conservatives will get a big laugh. So that would tend to bring out the liberal political comedians and suppress the conservative ones.
Finally, comedians tend to work best as outsiders. And George Bush created a target-rich environment for them. Maybe now that the Democrats are screwing up badly and the shine has come off Obama, we’ll see more conservative humor coming out of the woodwork.