The Late Show with Stephen Colbert is an American late-night news and political satire talk show hosted by Stephen Colbert, which premiered on September 8, 2015. Produced by Spartina Productions and CBS Studios, it is the second iteration of CBS' Late Show franchise. The program is taped at the Ed Sullivan Theater in New York City, the same studio as its predecessor Late Show with David Letterman. It airs live to tape in most U.S. markets weeknights at 11:35 p.m. ET/PT, as with its competitors Jimmy Kimmel Live! and The Tonight Show Starring Jimmy Fallon.

A late-night talk show is a genre of talk show, originating in the United States. It is generally structured around humorous monologues about the day's news, guest interviews, comedy sketches and music performances. It is characterized by spontaneous conversation, and for an effect of immediacy and intimacy as if the host were speaking directly to each member of the watching audience. Late-night talk shows are also fundamentally shaped by the personality of the host.