Dave Attell headlining Las Vegas’ Comedy Cellar for two nights

But not to Dave Attell.

“I’ll tell you right now, the hardest thing is to listen to your own horrible voice telling your own horrible jokes,” Attell says. “It’s like gong to the dentist while you’re on jury duty.”

Attell has listened to his own voice for more than 30 years during his career as a stand-up. He’s heard it more than anyone. It’s part of the exercise — the most important component, really — of developing a stand-up act.”

“When I started out, the whole process was to go to an open mike, tape the set, listen to it, go back to the open mic with a better act — that was what I did,” says Attell, headlining the Comedy Cellar at the Rio at 8 p.m. Monday and Tuesday. “When you’re listening that way, it’s painful. It destroys the illusion of what you thought the show was like, if you thought it went well.

“It’s like homework, but the more you work on it, the better you will be.”

Attell says it has taken him many years to reach the level of achievement he enjoys as a leading comedy headliner.

“It took a long time for me to be OK, and it took even longer for me to be good,” the 53-year-old Attell says. “I’ve never felt more in sync onstage than I do right now. Unfortunately, I’m so old now, I don’t know how relevant I am to the crowd. It’s kind of like, I’ve got one side of my career figured out just as the other side is coming off the rails.”

Attell has earned a sterling reputation among his comedic peers. The crew at Comedy Cellar’s original New York location still say he’s one of the top stand-ups to ever work that club. He has learned to reach that particular community to fine-tune his material.

“There are three groups you’re trying to reach if you want to improve, and the first is other comics,” Attell says. “If you can make another comic really laugh, you’re doing something. Then it’s the staff — a club bartender can give you a Wikipedia-like knowledge. The third is the fans of comedy. They need to like the show, because if they don’t, none of it matters.”

Attell says such a club as Comedy Cellar is long overdue in Vegas, where he has played throughout his 32-year career.

“A legitimate, star headliner needs a place to perform that’s not a 2,000-seat room,” Attell says. “You can have major headliners in a club that is also a showcase for new material. I think, as I know Vegas, it’s a great place for locals to go and have a great night out. That’s the message with this club.”

Having seen the the Las Vegas entertainment scene bloom with an array of artists, Attell marvels at club DJs.

“I didn’t learn about that job at career day in high school,” Attell says. “Maybe I’ll start now. I’ll be DJ DA, the DJ who turns it down. ‘Are you ready to take a nap! Let’s go! Let’s hit it! We’re fighting cholesterol here! Everybody, stretch out! Take it easy!’ ”

This DJ DA sounds like a guy who really has done his homework.