CHELSEA Handler has been caught NAKED in the shower with fellow late night chat show host Conan O'Brien.
But the pair were only in the buff for a skit for Handler's show Chelsea Lately — featuring some jokes that are too risque to be reproduced here.
The hilarious scenes come after Chelsea, 38, filmed a similar sketch with actress Sandra Bullock last year.
The comedienne and the Oscar-winner stripped off last year to mark the TV show's move to a new studio.
In this week's shower scenes, aired in the US on Wednesday night, Chelsea is surprised when fellow late night chat show host Conan O'Brien sneaks into the wash room and turns the shower off.
Chelsea said: "Oh no not again. How do people keep getting in here?"
He then reveals that the studio, and shower used to be his own.
Conan tells her: "This is my studio. You stole it, remember?
"I still have the key. Plus this is the best water pressure in Los Angeles."
Conan then demands his car parking space is returned, plus his favourite back massager.
Chelsea deadpans: "'I do use that back massage, although I had no idea it was for my back."
Telling her to "be a man", Chelsea enthusiastically grabs her boobs and insists that she is female.
Conan retorts: "That is debateable."
But Chelsea shoots back: "Everyone knows that I am the first woman in late night."
At the end of the sketch, Chelsea's assistant Chuy Bravo arrives — also naked — on a scooter.
Last year Sandra Bullock and Chelsea stripped off for a similar comedy shower scene for Chelsea Lately.
The Blind Side actress, 48, was seen interrupting Chelsea's shower at the start of the show to attack her "sham" of a programme and deliver a scathing message from TV talk show royalty Oprah Winfrey.
The stars were seen standing face-to-face, both seemingly completely nude, with their boobs pixelated, as a furious Sandra raged: "You have a responsibility to be a respectable talk show host.
"This comes directly from Oprah's mouth to my ear, to my mouth, out of my mouth, into your ear, down your body, out your vagina, up my vagina and out my a**.
"The overall theme of this message is that you are a huge disappointment. Just because you're the only person on late-night television who has tiny little lady bits does not give you a free pass.
"You have a responsibility to be a role model to young girls... and you need to lay off the booze."
Sandra then slapped a stunned Chelsea, who briefly dated rapper 50 Cent, and told her to "stop sleeping with your guests".
And she added: "That is why I've not done your show; I do not wanna sleep with you."
Chelsea protested, saying: "I don't sleep with that many anymore - just some of the rappers," prompting Sandra to slap her again, making the comedienne apparently wee herself.
The actress then snapped: "You're urinating... We don't make pee pee in showers anymore. We make pee pee in the potty."
Before walking out of the shower, Sandra paused to poke fun at the blonde's naked body, adding: "All of this is disgusting. This is f***ing sick. Bye."
Chelsea later revealed the Oscar winner didn't go completely nude for the sketch.
She said: "I was the only one who was really naked."
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