DAVID LETTERMAN celebrated his one-night “Late Show” ratings win over “The Tonight Show” during CONAN O’BRIEN’s second week by gifting his entire staff with... rolls of toilet paper!

Gagster Dave ordered the special paper featuring a caricature of his face and the words “Number One” on every sheet after wiping out The Redhead.

Wish YOU were on a roll, Conan? Insiders say Dave’s so giddy with joy, he’s a joy to be around.

(Should Dave send SARAH PALIN a roll? You BETCHA!)

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