This is my personal favorite. I laughed for 5 minutes straight after reading it.
I’m still laughing.
So far, I’d have to say Euty’s “The Horror of Blimps”.
While Euty can be a funny guy, Scyla was the originator of the laff-fest that is “The Horror of Blimps”.
As for funniest, I have no idea. There are so many to choose from.
You folks may be interested in this recent thread: Funniest posts ever
This is actually one of the easiest questions anyone can ask on these boards:
For the funniest post ever on the SDMB was Borborygmi’s interpretation (just over half way down the first page) of Billy Rubin’s Pit OP, here
kabbes’s post in this thread is worthy of a mention (it’s probably funniest if you’re British) too
I’d have to say this…
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which of course was all Homer’s doing. He subsequently got in a shitload of trouble for impersonating a moderator, which made it that much more funny.
I’m not having any luck searching for it. It would be a shame if it were lost in the great server crash, but “Wally Does Phone Sex” is still the classic I measure against.
I think you are thinking of “WallyM7 tries cybersex”, but I believe that thread has been deleted(due to old age).
OpalCat’s teeming millions page has a copy of Wally’s cybersex stroy. Good stuff
The Monkey Butler thread.
Oh, and the Turd Burglar thread in the Pit. I think it started off as minty green and Dewey Cheatem Endhow, but someone called someone else a turd burglar, and then some random newbie popped in and said that was a homophobic slur.
Things degenerated from there, and soon everyone was talking like Beavis and Butthead. Ehehehe…it was pretty cool. Ehehehe…
This stuff is great folks. 
I’m laughing my ass off going through all your links. I especially liked Billy Rubin’s pit OP. I’ve been painstakingly going through everyone’s links with my slowwww 56k just to see what surprises await me next. Keep those great posts coming! If I see anything else hilarious I’ll be sure to post it here. I’m still going through the archives to see what I’ve missed since the beginning.
Wow. I’m seriously honoured to be nominated. This board is full of incredibly witty people I couldn’t hold a candle to.
Speaking of which, I still laugh when I think of Eve’s “Gotcha ya!” scenario.
pan
Is that a leg?
I have to nominate Scylla’s Nazi Groundhogs from Hell thread. (I think that’s what it was called…)
Wow, that thread was what, three years ago? I still remember it. I think a month or two ago, someone else tried to start up a “Funniest Sex Moments” thread, but it didn’t catch on like that last one.
As for my nomination - a while back, someone was posting about his last days at a job, and how he tried to waste time:
[paraphrase]My computer here doesn’t have the internet, but boy does it have solitaire. In a single sitting, I have played over 80 games.[/paraphrase]
Funniest things said during sex. This is the “Is that a leg” thread, iirc.
LNO’s My Rage Burns with the Fire of a Million Suns.
Crunchy Frog’s Halvsie the Two-Legged Dog. Good stuff, this!
Jarbabyj’s Will Somebody Please Stop the Farting?.
I hope these links work… I have all these saved to my computer and just copied the “page 2” link. I’d test it, but the hamsters are having a seemingly hard time sending data to Knoxville.
Ah, good. They work!
Technically I violated the OP by listing whole threads. If I had to go with a funniest post, than LNO’s OP listed above would be my favorite, closely followed by his explanation of how he realized that Jerry Lewis and Jerry Lee Lewis were not the same person.
“Goodness, gracious, great balls of HEY LADY” indeed! LOL!!!
Years later and I’m still making fans with that thread. I feel warm and fuzzy inside.
Or maybe that’s just the rage.
Here’s another vote for Scylla’s “The Horror of Blimps”
One of the few posts so funny that I got in trouble at work.