On Monday night's program, David Letterman just couldn't help but rub a little salt in the wounds of Sarah Palin, and was ready with many pointed jokes and barbs about the resigning Alaska governor. And CBS is hardly shying away either, featuring Letterman telling fresh Sarah Palin jokes in all the promo ads for Letterman's program on both Monday and again Tuesday. If Sarah Palin had hoped to send a chilling effect over Letterman with the recent dust-up over his joke about her daughter, then it certainly didn't work. If anything, Letterman seems to be taking some real enjoyment and revenge, sensing that he clearly won the first round battle with Palin.

Letterman might have lost a few advertisers over his recent battle with Sarah Palin, however it also gave Letterman an important ratings boost just at the time that Conan O'Brien was taking over the helm at the TONIGHT SHOW. It was a worthwhile trade-off for Letterman, that gave him a critical ratings leapfrog boost just as Conan O'Brien struggles to add as much of Jay Leno's audience to his own core of die-hard late night viewers.

Undoubtably, Letterman is only hoping to reignite a new slap fight with Sarah Palin. It's good for ratings because the controversy draws the viewers to Letterman to see what's coming next and puts Conan O'Brien's ratings on the skids. So far, over at the Conan O'Brien's TONIGHT SHOW, no one has come up with any new ideas how to match any of this. There has been no attempt to create some controversy, and the guest quality is only about as good as the old late night show that O'Brien once hosted, giving Letterman a rare clear opportunity to cement a fresh ratings lead over the TONIGHT SHOW.

Letterman's performance on Monday looked far more like provocation that anything. Letterman appears to be deliberately looking to get under the thin skin of Palin once again, and reignite a fresh round of attacks and counterattacks. Outrageous. Yes, indeed. But the ratings bump that Letterman scored in round one apparently has CBS encouraging Letterman to do more of the same, as last night's program and promo ads all seem to clearly indicate. It doesn't take a rocket scientist to see that fact coming all the way up Broadway.