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At long last, David Letterman made his way to Oprah Winfrey’s couch. And for his gift, he brought her a “Top Ten” list.

Letterman appeared on Monday’s season premiere of “The Oprah Winfrey Show” and unveiled his “Top 10 Reasons I Love Oprah.” Some of the highlights:

– “She helped me start my wildly popular D magazine.”

– “Oprah’s incredibly busy, yet she always finds time to ignore my calls.”

– “Any time I’m in Chicago, she lets me crash on her couch.”

– “Oprah gave me my first postsurgery sponge bath.”