We have to admit, at times we find Ricky Gervais a bit hit and miss, but when he is top form he really manages to nail it. He was on David Letterman's show last night and he didn't hold back on why he believed the host was just plain mad to retire.

No more getting out of meeting friends because of work, no more getting paid millions just to chat to people, in fact, he will really just be in the way at home too.

Letterman announced his retirement after 21 years as host of NBC's 'Late Night' in April of this year and is set to be replaced by Stephen Colbert of The Colbert Report... although not if he takes any heed to Gervais' words, have a look below!