could be anything from weird al to the goodies...single or lp of any significance....heres a few...alexei sayle, "ullo john got a new motor....weird al "smells like nirvana"....cliff richard and the young ones "living doll"...theres not many nowadays...they call them novelty now i think...or what would you class as a comedy record?
ANYTHING put out by Dr.Demento (if you mean comedic musical records).
If you mean stand-up comedy performance records, then Doug Stanhope's my latest obsession. Like Sam Kinison + Bill Hicks w/a case of beer & fuckin' FUNNY! :)
If You Walk Without Rhythm You Won't Attract the Worm