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The lists are usually given humorous topics such as Top Ten Signs Your Kid Had A Bad First Day At School or Top Ten Rejected James Bond Gadgets or based on current events.
The CBS website also conducts a weekly "Top Ten Contest" on a particular topic (similar to the show), where viewers can submit their jokes and the top ten responses get posted on the Web site. These Top Ten lists, however, are not read on air. The contests continued through the 2007-08 Writers Guild of America strike while the show was on hiatus.
Read more about this topic: Late Show Top Ten List