No, insists Big Daddy Graham, who, along with fellow WIP-AM (610) personality, impressionist Joe Conklin, are the above-described "Funny Guys."

"I think the word 'Philly' means something to out-of-towners," said observational comic Graham, the radio sports-gabber's longtime overnight host. "There's no problem for me whatsoever. And Joe can't just come out and do [an Andy Reid impersonation] or whatever.

"For instance, he does the most perfect Elvis Costello [impersonation] you've ever heard.

"You hear it and it's like, 'What the f---? Did Costello just drop in?' I think it works for people not from Philly."

While the "Two Funny Guys" concept is of rather recent vintage, Graham and Conklin's professional lives have been intertwined for decades.

"We have known each other for . . . getting close to 25 years," Graham said. "He hired me to do a show in his old Olney turf. He was emceeing the show and packed the place with his friends. He'd do impressions not only of [people like] Harry Kalas, but he'd do impressions of his friends as well. I thought, 'How do I compete with this?' "

But rather than see Conklin as competition, Graham saw him as a talented individual who deserved a wider audience than his circle of friends.

"What separates Joey," he said, "is that so many impressionists are lame, their material is lame. Joey's got an edge to him, and a bite."

Already a seasoned comedy pro with a sizeable local following (thanks to the patronage of WMMR-FM), Graham offered to mentor Conklin in the often-treacherous waters of the local show-biz scene.

A friendship was forged, followed, years later, by an artistic partnership. In 2004, seeking a way to collaborate, the pair decided to stage a production of "The Odd Couple," with Graham as slovenly sportswriter Oscar Madison and Conklin as fastidious photographer Felix Unger. That led to the "Two Funny Guys" concept (Graham credits Borgata execs Larry Mullin and Dave Coskey with the idea of giving their show a name).

According to Graham, each will do his own set (this time, Conklin's closing), and then

they'll end the show with a few shared minutes. What those will entail remains to be seen, but Graham did offer a hint.

"I think we're doing a salute to Tito Jackson," he ragged. "And that's all I'm going to say!"

Borgata Hotel, Casino & Spa, 1 Borgata Way, 9 tonight, $25, 866-900-4849.

Party South Seas-style

It's hard to imagine anyone confusing Absecon Island with the likes of Hawaii, Polynesia and Samoa, but Harrah's Resort Atlantic City is giving it a shot every Monday through Sept. 7 with its weekly Island Luau.

Staged at The Pool, the bash includes an Island-themed, all-you-can-eat buffet (barbecue chicken, beef skewers, fish, salads, veggies and dessert, as well as whole roast pigs in all their posthumous, crispy-skinned glory).

There's also an entertaining, 45-minute variety show featuring a five-piece band backing a troupe of dancers who demonstrate various regional dances.

Some comedic moments are also on the menu, including one in which a diverse group of audience members are invited onstage for dance lessons.

The Luau, which debuted last summer, was devised to showcase the lushly landscaped indoor portion of The Pool.

But when the weather is spectacular (as it was this past Monday), the festivities are moved to the facility's second-level outdoor deck. (Just remember to wear sunglasses, as the late-day sun is murder on unprotected eyes.)

The $50-per-person tab seems a little high, especially for youngsters, who are not going to eat as much as adults, but it is a unique - and fun - way to kill a couple of hours away from the gaming tables and slot machines. *

Harrah's Resort Atlantic City, 777 Harrah's Blvd., Doors open 7 p.m., $49.95, 800-736-1420, www.ticketmaster.com.

Chuck Darrow has covered Atlantic City and casinos for more than 20 years. Read his blog http://go.philly.com/casinotes.

E-mail him at darrowc@phillynews.com.

And listen to his Atlantic City report Saturdays at 1:25 a.m. with Steve Trevelise on WIP (610-AM).