While both Steve and Stephen are comedy icons with their own personal style. Both attended Chicago comedy icon Second City, and they both landed jobs at The Daily Show based on almost identical  sketches.

Colbert’s sketch involved “Waiters who are nauseated by food,” based on his hungover days waiting tables, while Carell created “Podiatrists who are nauseated by feet,” without either of them knowing about the other’s bit. And it got them both hired.

Source: Mashable