In my opinion, Comedy Cellar is one of the best comedy clubs in Manhattan. It's great to go there on Sunday nights when your options are bleak. Drinks are reasonable and the layout is a bit more intimate than some of the other comedy clubs. The small space, along with the brick wall behind the stage gives the place a very "New York" feel. This is a great place to bring friends who are visiting, as well as your date. They usually have a great line up, with two shows, back to back. If you get there late for the first show, they'll let you sit for half the first show and into the second show if you ask them. Highly recommended!
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