One thing that connects us all - beyond age, gender and cultural lines - is the appreciation of good comedy. Because it's such a crowd-pleaser, you'd think comedy clubs would be a natural ingredient of any city's night life. However, until recently, Philly did not have a mainstream comedy club. Marc Grossman, a native of Cherry Hill, NJ, believed Philly desperately needed one and hatched the idea for Helium Comedy in 2003.

A trader by day, Grossman took on this side venture because he found Philly's nightlife lacking. "My wife and I would drive into the city from our home in the suburbs for the better choice of restaurants, but we always had trouble finding things to do after dinner. We didn't want to go to the theater, because we'd have to get all dressed up, but we also were tired of the bar scene and wanted something more entertaining than just getting drunk," 32-year-old Grossman says. He believed a top-notch comedy club adequately fit the type of entertainment he was seeking.

Over the course of many months, Grossman gained support for his idea, devised a business plan, and raised the necessary funds. Finally, in June of 2005, Helium opened its doors. Since then, Helium has established a formidable place for itself in Philly's arts and entertainment scene, having been named the "Best Place to Laugh" in 2006 by Philadelphia magazine. Every headlining act that comes to the club has national television credits, and well-known performers have included Pauly Shore and Greg Giraldo. While it's still too early in the club's life span to say that any particular comedian got his start there, Grossman believes it's just a matter of time. "I see the potential in many of our acts," he says.

Grossman says Helium differs from other comedy clubs because its comedy is "smart comedy." Because the comedians are first-rate, the audience has to be smart. They get the cleverness of the comedy and "the jokes that you have to think about," he says.

Conflicts do sometimes arise when a comedian offends an audience member, but Grossman is not worried about acts being controversial. He says, "Every comedian is offensive in some way or another. People who are offended need to realize that they're in a comedy club, and it's just a joke."

Helium prides itself on its high standards, which extends beyond the comedians to the food and d‚cor of the club. Grossman insists that the menu offers "more than just bar food," a statement supported by the inclusion of such sophisticated items as panini sandwiches and gelato.

Helium has open mic nights every Tuesday and is hosting a singles mixer event on November 29. Helium's many events allow you to experience intelligent humor in a fun, social setting. The only catch is that you have to be 21 to enter, but if I know college students, they won't let that stop them.