Oprah and Letterman

They are as different as night and day and their latest "spat" is about whether or not they will appear together at night or during the day. Oprah Winfrey and David Letterman are trying to work out their differences, but on who's show will the other appear?

Winfrey has rejected appearing on Letterman's "Late Show" for the third time. The previous two times she felt uncomfortable; however, she has invited Letterman to appear on her turf - her daytime syndicated talk show.

While it is called "The Super Bowl of Love," Letterman said on a recent show, "what we're hearing now is that Oprah no longer hates me."

Winfrey, who has made no comment except for the actual invitation, did send a tub of children's books to Letterman to celebrate the birth of his first child.

Letterman may not be taking Winfrey or Dr. Phil McGraw, a constant guest on her show, so seriously. "You'll see the big advertisements for the 'Late Show Super Bowl of Love' and Dr. Phil will come out first and straighten me out because the problem is me and, when she feels it's safe, Oprah will come out..."

"Then, the love will explode and at the end of the show, Oprah and I will go downstage, the audience will have flowers for us and Oprah and I will embrace and kiss."

Letterman may be making jokes about the upcoming appearance on the daytime show, but Winfrey is not saying a word. Letterman should be careful because all these jokes are what started the "spat" in the first place.

"Both times I was the butt of his jokes," Winfrey told Time magazine a short time ago. "I felt completely uncomfortable sitting in that chair and I vowed I would not ever put myself in that position again."

Now, if Winfrey would agree go back to the "Late Show," the sarcasm would be laid on thick; however, having Letterman on during the day would obviously be more subdued and low key, which is what Winfrey is probably looking to arrange.

However, what's the fun in a low-key Letterman? It's his jokes that we love about him.