IN THE FIELD of Filipino comedy, Dolphy still leads the way. This is the not so surprising result of a poll of 26 respondents who were asked to name their favorite local comedian and to cite their reasons for choosing him or her.

The poll covered students, theater actors, restaurant and office employees, housewives, househelp and taxi drivers, with rrespondents' ages ranging from 11 to 57 years old.

Out of the total number of respondents, 10 chose the undisputed king of comedy. Most of them liked him because of his natural style for making his audience laugh.

Giselle Barrera, 24 and a bank employee, cites her idol's face as really funny. ''Maski walang ginagawa sa katawan niya, nakakatawa na siya,'' she observes. Sergs Tinawin, 48, an accountant at SMC, praises Dolphy for the way he delivers his punchlines. ''Walang tatalo sa kanya in this department and wholesome ang mga jokes niya, puwede sa mga bata.''

Mars Sioson, 50, housewife, lauds him because ''hindi pilit mag-comedy at mapagbigay siya sa kaeksena niya. He never resorts to scene-stealing and this is one trait that ''is rarely found in younger comedians nowadays.''

Hermie Eleazar, 57, a retired personnel officer, picked Dolphy because ''Simple lang siya magpatawa at hindi nakakasawa ang kanyang kilos, at hindi rin paulit-ulit ang gimik.'' Leda Jacinto, an executive secretary based in Davao City, likes Dolphy's manner of delivering his lives and the enthusiasm that is evident in his work.

Julien Mendoza, 30, a theater actor who also manages a video production outfit, likes Dolphy because ''feel-good ang patawa niya and he never resorts to degrading other people.''

Dolphy may not be that active in making movies nowadays, but he is still regularly seen on the top-rating weekly TV sitcom ''Home Along Da Riles'' on ABS-CBN Channel 2. This is quite a feat for someone his age. Staying on top all these years as the comedian to beat is indeed a tough act to follow.

Michael V, one of the resident comedians on GMA 7's ''Bubble Gang'' and host of ''Bilib Ka Ba?'' came in as our respondents' second favorite comedian. This former rap artist who has also metamorphosed into a popular songwriter and singer via the monster hit ''Sinaktan Mo Ang Puso Ko'' garnered five votes, or half of what Dolphy received. His versatility and natural style of comedy were the most frequently cited reasons why the respondents liked him.

Jay Sibayan, 24, a restaurant employee, says that ''every character Michael V portrays is believable and his comedy is devoid of green humor.'' Obet Yao, an entrepreneur, raves over Michael V's spontaneity and his expertise in delivering punchlines. He adds that Michael V can become any character he pleases, he's that versatile.

On the other hand, Jenny Santos, 21, student and band soloist, lauds Michael for his brilliant and unique way of giving life to each character he portrays. She predicts that her favorite comedian will make a good director.

Garnering three votes is comedienne is Ai-Ai de las Alas. This erstwhile sing-along bar hostess has really come a long way. She is now a much-sought-after talent for product launchings and comedy concerts, and can also be seen regularly on TV (on ''Sing-Galing'' and 1 For 3'').

Marlene Amiscaray, 48, works as a househelp and bats for Ai-Ai because ''hindi TH ang kanyang dating at saka kitang-kita na nag-e-enjoy siya sa ginagawa niya.'' Israel Manankil, 27, a purchasing officer, loves Ai-Ai because ''mukha pa lang, nakakatawa na siya.''

Next is ace stand-up comic and ''Ispup'' mainstay Jon Santos, who was cited twice by our respondents. It is interesting to note that those who voted for him ranked him alongside the top favorite, Dolphy.

Julien Mendoza praises Jon Santos for his intelligent brand of humor. ''Oftentimes, it is coupled with pain--underneath the laughter, we feel the pain,'' he notes.