The Late Show with David Letterman is an American late-night talk show hosted by David Letterman on CBS, the first iteration of the Late Show franchise. The show debuted on August 30, 1993, and was produced by Letterman's production company, Worldwide Pants, and CBS Television Studios. The show's music director and leader of the house band, the CBS Orchestra, was Paul Shaffer. The head writer was Matt Roberts and the announcer was originally Bill Wendell, then Alan Kalter. In most U.S. markets the show aired from 11:35 p.m. to 12:35 a.m. Eastern and Pacific Time, and recorded Monday to Wednesdays at 4:30 p.m., and Thursdays at 3:30 p.m. and 6:00 p.m. Eastern Time. The second Thursday episode usually aired on Friday of that week.

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.