The Incumbent: 30 Rock
Who Should Win: 30 Rock should win. One of the most outrageously funny shows ever produced, it's staffed by pros who have trained for years in the art of making us laugh, and yet it maintains a genuine, uncynical sincerity.
Who Will Win: With a stunning total 17 nominations, 30 Rock is clearly the comedic golden child of this year's festivities, not to mention the reigning champ of this category. A loss would come as a stunning upset, but should the series be toppled from its perch atop the comedy heap, that's OK, because it's still the smartest comedy on TV, and the absence of a new Emmy for the 30 Rock trophy case will do nothing to disprove that fact.