The Insider.com

Rosie O'Donnell has developed a thick skin over the years as she's feuded with Bill O'Reilly, Donald Trump, Elisabeth Hasselbeck and countless others. Now, a joke David Letterman made about her fiancee has led the comedian step back into the metaphorical boxing ring.

• December 09, 2011Questlove Must Now Clear Songs with NBC
• December 08, 2011Celeb Doppelgangers [Pics]
• December 08, 2011Pregnant Jessica Simpson Sets 200 Pound Limit
• December 08, 2011Before They Were Famous
• December 08, 2011Surprising Hookups
• December 07, 2011Five Things You Didn't Know About Jonah Hill

On Tuesday night's The Late Show with David Letterman, the host talked about her engagement to Michelle Rounds, joking, "The woman she is marrying, her fiancee, was driving ... and her car broke down. And guess what happened? Rosie pulls up right behind her in her tow truck."

Well, Rosie returns fire on tonight's episode of The Rosie Show by invoking a Late Show staple and listing the Top 5 reasons she will never appear on Letterman's show.

"Dave, when you had that heart surgery, you shouldn’t have told the doctors to take out the whole thing," she says, followed by, "Not only do you appear to be anti-gay, you're anti-tow truck driver. And that just pisses me off."

For the other reasons, tune in to The Rosie Show tonight at 7 p.m. on OWN.