Let's be honest. There are really only four or five real contenders for this category, and most of them were nominated last year. But it's not like the talented Tina Fey (30 Rock), Mary Louise-Parker (Weeds), Julia Louise-Dreyfus (The New Adventures of Old Christine) and America Ferrera (Ugly Betty) don't deserve the recognition. They all fit the bill, and most of their shows were damn good this year.

I'd be happy to see any one of them go home with the gold on Emmy night. I'd also love to see some recognition for Christina Applegate's work in Samantha Who?, a great show that got the ax earlier this year.

My favorite from that bunch has to be last year's winner, Tina Fey. The Emmys awarded the actress/writer/producer and 30 Rock with wins in multiple categories last year, and the show has only gotten better this year. A nomination for Alec Baldwin in the male comedy category is a lock, and is there any doubt that Fey will be nominated for Outstanding Writing for a Comedy Series? I'd say she's the favorite.

But let's talk about Toni Collette.

Should she be nominated in the comedy or the drama category? I'd love to see the Aussie actress end up in the drama category next to legends like Glenn Close and Sally Field, but her show, Showtime's United States of Tara, is dark, dramatic and hilarious and it only runs half an hour a week. It looks like Collette's only shot for an Emmy is in the comedy category, and I think she deserves to walk away with the award.

If Collette wins the Emmy, It would be the first major award she's won for her brave portrayal of a person afflicted with dissociative identity disorder. Collette really plays five different characters on the show, slipping seamlessly from personality to personality. She can play a wild teenage girl convincingly and morph into June Cleaver just by raising an eyebrow.

I'd say she deserves the nod for her portrayal of Buck, one of Tara's more profane "alters", alone. It's an amazing, funny and heartbreaking performance that somehow never feels gimmicky. For me, each alter Collette portrays feels as real and fleshed out as Tara herself, a working mom trying to hold her family together as her own life falls apart.