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We were making a list (and checking it twice) of dinner guests for the holidays, when this item from J & B Scotch crossed our desks.

Given a choice of dinner companions, Americans would rather break bread with Andrew Dice Clay than Mother Teresa. They'd rather sup with Madonna thanElizabeth Taylor or with filmmaker David Lynch rather than President Bush. . . .That's right.

The J & B Over Dinner Poll reveals that Madonna, Lynch and first lady Barbara Bush are the world's most stylish dinner companions. Beefing up the guest list for the "family-style" meal are Pope John Paul (presumably to say "grace"), Czechoslovak President Vaclav Havel, comic Woody Allen and South Africa's Nelson Mandela. Rounding out the top 10 are Bart Simpson, gonzo journalist Hunter Thompson and the effervescent Jackie Onassis.

And -- this comes as absolutely no surprise -- Ivana Trump fared better than her ex, The Donald. The president, by the way, finished way down the list at 27th, one slot ahead of his sidekick, Vice President Quayle.

And how about this, sports-crazy Western New Yorkers: No jocks made the top 30 on the list.