IF YOU GO • Who: Comedian Mitch Hedberg. • When: Friday, 8 ($18) and 10:30 p.m. ($55, includes party favors, dancing, a copy of Mr. Hedberg’s CD and a ‘‘meet and greet’’ with the comedian); 8 and 10:30 p.m. Saturday ($12); 8:30 p.m. Sunday ($10). • Where: Go Bananas Comedy Club, 8410 Market Place Lane, Montgomery. • Reservations and information: 984-9288

BY JAY WEBBER
Enquirer Contributor

In recent years, Mitch Hedberg has made five appearances on The Late Show with David Letterman, starred on Comedy Central and brought a feature film to Sundance. Now, the engaging and likable stand-up comic is bringing his meteoric act to Cincinnati in time to ring in the new year.

While he’s in town, joining him for dinner might be risky.

‘‘If I’m out to eat, and someone offers to pay for the check, I immediately reach for my wallet. Because inside there’s a note that says ‘Say thanks.’ ’’

Such is Mr. Hedberg’s comic style: dry, observational and unoffensive, though profane enough to preclude youngsters.

Speaking in a shy, halting fashion, Mr. Hedberg’s creative grasp of the English language, incorporating terms such as ‘‘all-encompassingly,’’ ‘‘fathom’’ and ‘‘faux pas’’ into his routine, makes his delivery particularly memorable. So good is his delivery and his timing that even the rare joke that fizzles is made humorous by a mumbled ‘‘That joke was ridiculous.’’

Mr. Hedberg’s act is so well-honed, though, that his jokes almost always meet with laughter. To wit:

i‘‘People teach their dogs to sit, it’s a trick. I’ve been sitting my whole life, and a dog has never looked at me as though he thought I was tricky.’’

i‘‘A severed foot is the ultimate stocking stuffer.’’

i‘‘On a traffic light, green means go and yellow means yield. On a banana it’s just the opposite: Green means hold on. Yellow means go ahead. And red means where’d you get that banana at?’’

i‘‘Foosball is a combination of soccer and shish kebab.’’

i‘‘The thing that is depressing about tennis is no matter how good I get, I’ll never be as good as a wall.’’

Dad made him laugh

Born and raised in the St. Paul area, the 31-year-old Mr. Hedberg had ‘‘a very normal childhood’’ as one of three children of happily married parents.

His comic hero from a very early age was his father.

‘‘Dad made me laugh . . . I’d go deer hunting with Dad and his brother, reluctantly, but I’d go because he was just so funny.’’

So funny that Mr. Hedberg is convinced his father could have been a comedy star in his own right.

Mr. Hedberg brought his father’s dry wit to school with him, and though he was also quite proficient in certain areas, advanced education wasn’t for him.

‘‘I knew from a very young age that I didn’t want to go to college, and I soon became bored with the things I was good at, such as English and math.’’

So, upon graduation from high school, he and a friend headed off to the warm climate of Florida to work odd jobs.

One of those jobs presented the opportunity to meet a cook at Chili’s, a man who did stand-up during his spare time. This cook served as Mitch Hedberg’s comic inspiration.

‘‘He was not funny at all, man . . . I mean he was really unfunny.’’

Convinced he could do better, Mr. Hedberg took a turn at a local open-mike audition and soon confirmed that he could entertain an audience.

Sitcom in his mind

His career since then has had its share of ups and downs, but he has been on a major roll of late. His act has drawn the attention of movers and shakers and has landed him more than one sitcom development deal.

Though these deals expired without a finished product, Mr. Hedberg is ‘‘always developing a sitcom in my own mind.’’ Admittedly, he hasn’t yet had ‘‘that great idea’’ for a sitcom but he is willing to sign additional development deals.

‘‘I’m a free agent again’’, he says, laughing, ‘‘and if they want to throw money at me, I’ll take it.’’

Becoming a television star, though intriguing, is not Mr. Hedberg’s ultimate goal.

‘‘I love stand-up. I want to sell out theaters someday, theaters where they serve me lunch meat on trays, where limos take me to my hotel only a block away. Before I die, I want to be considered a prolific joke writer, with five CDs for my fans to choose from.’’

The first installation in that CD collection, the hilarious Strategic Grill Locations, has been released and is available at www.mitchhedberg.com. Though he lacks the marketing strength of a major-label distributor, ‘‘the profit margin is impressive.’’

Recently married and a new homeowner, Mr. Hedberg has taken to a new hobby when not on the road.

‘‘I like to act like I know how to fix drains and pretend I can do home repairs and stuff. I recently bought a gas grill and saved myself 10 dollars by buying it unassembled. But now when I want to cook myself a steak, I have to cook it over pieces of a grill.’’

Otherwise, his days at home typically find him ‘‘doing nothing. I like to sit in bed and chill. Just eat some cereal or something.’’

In other words, his life is working out perfectly.

Go-for-it approach

Mr. Hedberg advises today’s comically gifted youth considering a career in the business to ‘‘do it. Go for it. Just make sure you find a city with lots of open mikes, and then don’t give up . . . even if it takes seven years, be true to yourself and you’ll make it. Look at me: Of all my peers, I’m the one with the fun job.’’

Not to mention all those free meals.