In one corner, the New Yorker magazine, top of the cartoon heap, king of the single-panel, and undisputed peak of the artform. In the other corner, MAD magazine, the magazine most humorists cite as their biggest influence. Which magazine is the better patron saint of cartoonists? Who has funnier cartoons? And, most important, who would win in a fight between Eustace Tilley, the fop from the NY'er, and Alfred E. Neuman, the MAD magazine mascot? Distinguished panelists from both magazines duke it out in a free-for-all discussion. May the funniest one win.