LOS ANGELES -- Something about men in women's clothing obviously tickles people's funny bones: ''Some Like It Hot'' and ''Tootsie'' came in at Nos. 1 and 2 on the American Film Institute's list of the 100 funniest American movies.

''Some Like It Hot,'' Billy Wilder's 1959 classic starring Jack Lemmon, Tony Curtis and Marilyn Monroe, topped the list announced Tuesday on a CBS television special. Lemmon and Curtis play musicians who witness a mob massacre and dress up as women to hide out with an all-girl band.

Sydney Pollack's ''Tootsie,'' starring Dustin Hoffman as a down-and-out actor who finds soap-opera success masquerading as a woman, came in second, as determined by about 1,800 actors, directors, studio executives, critics and others in the movie industry.

Voters chose their funniest movies from a list of 500 nominees compiled by the institute.

Associated Press

The 100 funniest American films, as chosen by a panel of 1,800 people in the industry for the American Film Institute:

1. ''Some Like It Hot,'' 1959

2. ''Tootsie,'' 1982

3. ''Dr. Strangelove, Or: How I Learned to Stop Worrying and Love the Bomb,'' 1964

4. ''Annie Hall,'' 1977

5. ''Duck Soup,'' 1933

6. ''Blazing Saddles,'' 1974

7. ''MASH,'' 1970

8. ''It Happened One Night,'' 1934

9. ''The Graduate,'' 1967

10. ''Airplane!,'' 1980

11. ''The Producers,'' 1968

12. ''A Night at the Opera,'' 1935

13. ''Young Frankenstein,'' 1974

14. ''Bringing Up Baby,'' 1938

15. ''The Philadelphia Story,'' 1940

16. ''Singin' in the Rain,'' 1952

17. ''The Odd Couple,'' 1968

18. ''The General,'' 1927

19. ''His Girl Friday,'' 1940

20. ''The Apartment,'' 1960

21. ''A Fish Called Wanda,'' 1988

22. ''Adam's Rib,'' 1949

23. ''When Harry Met Sally ...,'' 1989

24. ''Born Yesterday,'' 1950

25. ''The Gold Rush,'' 1925

26. ''Being There,'' 1979

27. ''There's Something About Mary,'' 1998

28. ''Ghostbusters,'' 1984

29. ''This Is Spinal Tap,'' 1984

30. ''Arsenic and Old Lace,'' 1944

31. ''Raising Arizona,'' 1987

32. ''The Thin Man,'' 1934

33. ''Modern Times,'' 1936

34. ''Groundhog Day,'' 1993

35. ''Harvey,'' 1950

36. ''National Lampoon's Animal House,'' 1978

37. ''The Great Dictator,'' 1940

38. ''City Lights,'' 1931

39. ''Sullivan's Travels,'' 1941

40. ''It's a Mad Mad Mad Mad World,'' 1963

41. ''Moonstruck,'' 1987

42. ''Big,'' 1988

43. ''American Graffiti,'' 1973

44. ''My Man Godfrey,'' 1936

45. ''Harold and Maude,'' 1972

46. ''Manhattan,'' 1979

47. ''Shampoo,'' 1975

48. ''A Shot in the Dark,'' 1964

49. ''To Be or Not to Be,'' 1942

50. ''Cat Ballou,'' 1965

51. ''The Seven Year Itch,'' 1955

52. ''Ninotchka,'' 1939

53. ''Arthur,'' 1981

54. ''The Miracle of Morgan's Creek,'' 1944

55. ''The Lady Eve,'' 1941

56. ''Abbott and Costello Meet Frankenstein,'' 1948

57. ''Diner,'' 1982

58. ''It's a Gift,'' 1934

59. ''A Day at the Races,'' 1937

60. ''Topper,'' 1937

61. ''What's Up, Doc?,'' 1972

62. ''Sherlock Jr.,'' 1924

63. ''Beverly Hills Cop,'' 1984

64. ''Broadcast News,'' 1987

65. ''Horse Feathers,'' 1932

66. ''Take the Money and Run,'' 1969

67. ''Mrs. Doubtfire,'' 1993

68. ''The Awful Truth,'' 1937

69. ''Bananas,'' 1971

70. ''Mr. Deeds Goes to Town,'' 1936

71. ''Caddyshack,'' 1980

72. ''Mr. Blandings Builds His Dream House,'' 1948

73. ''Monkey Business,'' 1931

74. ''9 to 5,'' 1980

75. ''She Done Him Wrong,'' 1933

76. ''Victor/Victoria,'' 1982

77. ''The Palm Beach Story,'' 1942

78. ''Road to Morocco,'' 1942

79. ''The Freshman,'' 1925

80. ''Sleeper,'' 1973

81. ''The Navigator,'' 1924

82. ''Private Benjamin,'' 1980

83. ''Father of the Bride,'' 1950

84. ''Lost in America,'' 1985

85. ''Dinner at Eight,'' 1933

86. ''City Slickers,'' 1991

87. ''Fast Times at Ridgemont High,'' 1982

88. ''Beetlejuice,'' 1988

89. ''The Jerk,'' 1979

90. ''Woman of the Year,'' 1942

91. ''The Heartbreak Kid,'' 1972

92. ''Ball of Fire,'' 1941

93. ''Fargo,'' 1996

94. ''Auntie Mame,'' 1958

95. ''Silver Streak,'' 1976

96. ''Sons of the Desert,'' 1933

97. ''Bull Durham,'' 1988

98. ''The Court Jester,'' 1956

99. ''The Nutty Professor,'' 1963

100. ''Good Morning, Vietnam,'' 1987

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The rest of the top 10, in order, were: Stanley Kubrick's ''Dr. Strangelove,'' Woody Allen's ''Annie Hall,'' the Marx Brothers' ''Duck Soup,'' Mel Brooks' ''Blazing Saddles,'' Robert Altman's ''MASH,'' Frank Capra's ''It Happened One Night,'' Mike Nichols' ''The Graduate'' and Jim Abrahams, David Zucker and Jerry Zucker's ''Airplane!''

Brooks also had 11th place with ''The Producers'' and 13th place with ''Young Frankenstein.''

It was the institute's third annual list. Two years ago, the group released the 100 best American films, topped by ''Citizen Kane,'' and last year the institute ranked the top 50 screen legends, led by Humphrey Bogart and Katharine Hepburn.

''This time out, funny films leapt to the fore,'' said Bob Gazzale, producer of the institute's TV special. ''These films make us laugh, they got us through the Great Depression, but they really haven't gotten the recognition they deserve.''

Allen was the director with the most films included, with ''Annie Hall'' and four others: ''Manhattan'' at No. 46, ''Take the Money and Run'' at No. 66,'' ''Bananas'' at No. 69 and ''Sleeper'' at No. 80.

Besides ''Some Like It Hot,'' Wilder also wrote or directed four other movies on the list. The Marx Brothers also had four others in the top 100.

Charlie Chaplin had four movies, with ''The Gold Rush'' ranked highest at No. 25. George Cukor and Preston Sturges also directed four. The top-ranked silent film was Buster Keaton's ''The General'' at No. 18.

Two other cross-dressing comedies made the list, ''Mrs. Doubtfire'' at No. 67 and ''Victor/Victoria'' at No. 76.

''It's nice to be nominated. I would be unhappy if I didn't make a few people laugh,'' said ''Victor/Victoria'' director Blake Edwards, whose ''A Shot in the Dark'' also was No. 48. ''But I'm just a little bit leery of lists. It's not sour grapes that I wasn't No. 1 or anything like that, though it'll probably sound like sour grapes.

''It's just very subjective. I have the same problem, frankly, with the Academy Awards. Jack Lemmon once said, 'How can you really judge a performance unless all five nominees play the same part?'''

The newest film on the list was the Farrelly Brothers' ''There's Something About Mary'' from 1998, which ranked 27th. Only four other movies from the 1990s made the cut, but the 1980s were the best-represented decade with 22 pictures, including ''A Fish Called Wanda'' at No. 21, ''When Harry Met Sally ...'' at No. 23 and ''Ghostbusters'' at No. 28.

Film critic Leonard Maltin said that the list was weighted too much toward recent movies.