David Letterman Talks ESPN Ratings Decline In Top Ten List (VIDEO)

WATCH: Letterman Pokes Fun At ESPN Ratings

David Letterman mocked ESPN's second quarter ratings decline during the Top 10 segment on the "Late Show" Wednesday night.

According to "Sports Business Daily," ESPN's primetime viewership dropped 32 percent this quarter and has suffered the largest decline among all cable sports networks. So Letterman revealed a list of the lowest rated programs on the Worldwide Leader In Sports, which included "Mike And Mike In The Shower" and "Two And A Half Mets."

The network responded in a post on its "Front Row" blog on Thursday.

“Last quarter was a rare aberration," said ESPN Senior VP of Research and Analytics, Artie Bulgrin. "And we expect our demographic delivery to return to normal levels in the second half of 2013.”

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