The Late Show with David Letterman is an American late-night talk show hosted by David Letterman on CBS. The show debuted on August 30, 1993. It is produced by Letterman's production company, Worldwide Pants Incorporated. The show's music director and bandleader of the house band, the CBS Orchestra, is Paul Shaffer. The head writers are brothers Justin Stangel and Eric Stangel. The announcer is Alan Kalter, who replaced Bill Wendell in 1995.

In most American markets the show airs at 11:35 pm Eastern/Pacific time, but is recorded Mondays at 4:30 PM and 7:00 PM, Tuesdays and Wednesdays at 5:30 PM, and Thursdays at 4:30 PM. The second Monday episode usually airs on Friday of that week (the show had previously recorded the Friday episodes on Thursdays). Each show is recapped in The Wahoo Gazette by production coordinator Mike McIntee on CBS.com's Late Show page.