Thurs. Jan. 24-Sat. Jan. 26

 India has a population of over one billion people. And, sure, they get made fun of on “The Simpsons” and in many a comic’s routine about computer tech service.
   But no one quite dissects the foibles of Indians like Russell Peters. He was born in Toronto 41 years ago. But his father was born in Bombay and his mother in Calcutta. He’s first generation Canadian, but has immersed himself in Indian culture.
    At a gig filmed for his 2008 DVD “Red, White and Brown.” Peters said, “Indians look upset they had to spend money to be here tonight.” They say “I don’t know why I m spending money to see someone who just looks like me. I can stay home and just look in the mirror.”
     “We’re an endless supply of cheap jokes,” Peters told the audience. “And we’re proud of our cheapness.”
    “I’m the first of my people to get in this game,” Peters said last week, on the phone from Los Angeles. “I started 21 years ago. I trudged through the horrible gigs and good gigs and experienced every end of the spectrum.”
    Peters is at the top end of that spectrum now. He’s a YouTube sensation, huge in Canada, has sold out Madison Square Garden twice, and was called by Forbes one of last year’s top ten highest grossing comics.
   Peters plays three nights, four shows, at the Wilbur Theatre Jan. 24-26. It’s all new material. “Comedy is not like music,” Peters said, “where you hear a great song and can’t wait ‘til they sing it live. Comedy is: ‘I really like this guy’s way of thinking. I want to hear what else he has to say.’”
    Peters does not stick with Indians – Chinese, African-Americans, whites, and Jamaicans get jabbed too. He’s an equal opportunity offender. But, like Don Rickles – who Peters cites as a primary influence - he doesn’t come off harshly. His comedy doesn’t come from a well of anger.
    “I’m not mad at anybody,” Peters said. “When you’re angry, you’re trying to address your own demons. I just like talking to people and letting people know I know about them. You close the gap and bring them a little bit closer. People who don’t get it think I’m mocking. People who get it see I’m pointing out similarities and including them.”
    Some comics balk at discussing influences. Not Peters. ”You’ll see all of them in the show,” he said. Aside from Rickles, “there’s some of the silliness of Cheech and Chong, some of the absurdity of Steve Martin, the storytelling of Bob Newhart – with those silent pauses – and Eddie Murphy, with the family storytelling.”
    And there’s the late George Carlin – “the main reason I got into standup.”
     Peters loves language, as did Carlin. And when he was 22, Peters was on a Toronto street celebrating the Blue Jays World Series victory.   “I’m being a smart-ass,” Peters said. “I see this old guy with a ponytail walk past me, a homeless guy who looks like George Carlin. Thinking I’m pretty clever, I say ‘Hi George.’ He goes “How’re ya doin’?’ I went after him and it was George Carlin. And he was really nice. I told him I was a comic, had been doing it three years, and he gave me advice, And I said, ‘Hey man, maybe one day we’ll work together huh?’ He said, ‘Yeah, kid maybe one day.’”
   In 2007, after Carlin had undergone a quadruple bypass, he went out to test the waters at a club in California. Peters asked to host and did.
   “I told the story of when I met him,” Peters said, “and got a little teary- eyed on stage. He was so nice, again. He said, ‘C’mon, kid, you’re making me look good.’”

Tickets: $65=$50.  Show, first night, Thursday 7:30, second. Friday 7:30 and 10, third, Saturday at 7.

246 Tremont St., 617=248-9700 www.thewilburtheatre.com