Regan draws on his experiences as a child for much of his humor. From riding in the middle of the car ("I love riding on the hump. I'm the hump boy!"), or bandaging an injured brother ("Get some leaves!"), he had a way of bringing up his past that will reach into your own.
Of course, Regan also has a way of making mundane things funny as well. You will never look at the donut shop the same way ("Can't blow donut day!").
Regan has a sort of pseudo - casual style about him when he performs. He seems relaxed, but in a way that let's you know there is something inside that is waiting to bubble over. And it inevitably does, Regan frequently erupts in shouting (Jackson 5. TITO!"). It's a tonal change that makes you laugh on it's own, the shout comes out of nowhere, and the shock of this otherwise calm man yelling is alarmingly funny... This is not Lewis Black, he's not angry about anything, it's just part of his manner.
Brian Regan Live is one of the funniest comedy albums of the last 20 years, maybe the best clean comedy album since Bill Cosby. If you like stand up, I highly recommend this album.