Getting Even by Woody Allen
Allen excels at "smart-funny." Sometimes I'd laugh out loud but more often I would think to myself "that's so funny" after some wry and wise remark or line. Granted, his dialogues and observations involving philosophy or various intellectual arcana may not appeal to all, but it was fantastic for me.
Faves were the philosophical stuff, Hitler's Barber, the chess game by post and the Rabbi. I certainly have a new-found respect for Allen's comedic prowess.
*Get the audio with his narration if you can find it.