Although the Conan O'Brien-led "Tonight Show," last week placed second in its average ratings to CBS' "The Late Show with David Letterman," the NBC show is enjoying a substantial lead with the 18-to-49 group of viewers, Nielsen is reporting. "The Tonight Show" last week also posted a 40% decline on average of viewers 35 and older compared with the same week for the show under former host Jay Leno, Nielsen said.

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