David Letterman’s Top Ten: Eliot Spitzer Excuses

#10- Oh come on, like you were never involved in a prostitution ring

#9- Hookers is fun

#8- Just trying to help the economy

#7- Have you ever been to Albany?

#6- It's part of my new MTV prank show "Spitz'd"

#5- Haven't been myself since Roy Schieder died

#4- Uh, tainted beef?

#3- Whether it's a hooker or your wife, you're always paying for it -- you married fellas know what I'm talking about

#2- Wanted to be known as the Charlie Sheen of politics

#1- I thought Bill Clinton legalized this years ago