Michael Jackson's Childrens Hospital from Frankie Boyle stands to be the most smurfed up joke i"ve heard, and I smurfing love it.

Frankie Boyle, Patton Oswalt, Mitch Hedgeberg, Reginald D. Hunter, George Carlin, Bill Hicks, and I've only scene the latest one from her, but Rosanne is pretty smurfing hilarious too.