Talk show writers and hosts, including “The Tonight Show with Jay Leno” and “The Daily Show with Jon Stewart,” have been lamenting how they would love to bust President-elect Barack Obama’s chops more, but he just doesn’t do anything to make fun of. No matter what he says at the coronation tomorrow, there’s no material here… move along.

Let’s be honest.

#1: They love Barack Obama.

#2: He’s African-American.

That’s the bottom line and everybody knows it. The facts are, Barack Obama is a gaffe machine and has done more flip-flopping in the last two months than Jimmy Buffet in Grand Cayman. But do you think for a minute David Letterman would do a “Great Moments in Presidential Speeches,” with Obama saying; “I’ve already visited 57 states”…?

Not on your life. Why? Refer to #1 and #2 above.

Sorry to pick on one of my heroes, David Letterman, but it’s just the easiest example. However, I myself will not be doing any Obama Administration humor for an entirely different reason. Why? Because I feel sorry for him.

That’s right. I mean, he’s not even president yet and look at what’s already happened:

D.C. police have placed warning signs on the streets, declaring that during tomorrow’s inauguration, our capital will be a “Prostitution-Free Zone.” Great – so now Obama has to call his pal Blagojevich and tell him he can’t come. Awkward.

And poor Leon Panetta. People in his own party saying he has no experience in intelligence… What? As Clinton Chief of Staff for four years, how many chubby interns you suppose this guy snuck in and out of the Oval Office – and only got caught, what – once? I’d say he knows a thing or two about covert operations.

North Korea has made a request to send its chief nuclear envoy to attend the inauguration. Now what are you gonna do? If you say ‘no’, everybody thinks you’re rude. If you say ‘yes’ and the Communist guy gets close enough to Obama to whisper the code words, then we’re all in trouble.

Then we find out Carol M. Browner, Obama’s first pick as global warming czar, has said that to address climate change, rich countries must shrink their economies. Then she suggested adding Flomax to the water. Then it got weird.

C’mon – how can you make fun of this guy?