Best guess: Bob Zmuda, the comic who runs the Comic Relief charity. He started doing the act with Kaufman and continued, occasionally, after Kaufman's death in 1984. And now, Sunday Sept. 14, he's back at the Wilbur Theatre, the place where former Comedy Connection owner Bob Blumenthal said he'd be bringing both comedy and music to the theatre, and he's got 'em both in this one package. Clifton's gig this time benefits Katrina victims and his band is called Tony Clifton and the Katrina-Kiss-My-Ass Orchestra, which features some musicians affected by the hurricane three years ago. There's also three sexy back-up dancer-singers called the Cliftonettes. You should expect a bawdy, raunchy put-on, an onslaught of bad taste (Lynyrd Skynyrd and Led Zeppelin covered, very badly, we're sure). When people yell out to Clifton that he's really Zmuda he berates them and if they raise Kaufman's spectre, he might say, "If you came to see Andy Kaufman, get yourself a flashlight and a shovel - heh-heh-heh - 'cause that (expletive) is dead! He's a bunch of bones sittin' in some graveyard." The humor, of course, is pure Kaufman. Remember this is the guy who sang "99 Bottles of Beer on the Wall" - forever - winding it down to the very end and then stopping, not even giving the audience the relief of closure. Kaufman was a pioneer in the art of verbal abuse - some Rickles, some Dangerfield, but totally culled from the punk rock ethos. Show time: 7 p.m. Tickets: $27. Check out www.myspace.com/tonycliftonlives www.myspace.com/tonycliftonlives and www.tonyclifton.net or www.tonyclifton.net.

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