Jimmy Kimmel Beats 'Late Show' in 1st Head-to-Head Competition from AP 9 Jan 2013 post a comment Share This: (AP) Kimmel beats Letterman in 1st night head-to-head NEW YORK ABC's "Jimmy Kimmel Live" has gotten a warm welcome on its first night airing 30 minutes earlier. Kimmel went head-to-head Tuesday for the first time against CBS' "Late Show with David Letterman" and NBC's "Tonight Show with Jay Leno." According to Nielsen fast national ratings, Kimmel edged out Letterman and ran slightly behind Leno in total viewers. Tuesday's "Jimmy Kimmel Live" was seen by roughly 3 million viewers, only 177,000 fewer than the audience for the "Tonight Show." It beat "Late Show" by 115,000 viewers. "Jimmy Kimmel Live" scored its second-largest audience ever while exceeding the average audience in its previous berth by 59 percent. "Jimmy Kimmel Live" previously aired at 12 a.m. Eastern time, after "Nightline." It now airs for an hour beginning at 11:35 a.m., followed by "Nightline."