Veteran comic Brian Regan originally set out to become an accountant. But when that didn't work out, he shifted into comedy. Years later, comedians around the country hail his impeccable delivery and ability to inflect just enough physicality into his routines. Regan, who refrains from using profanity, relies on observational humor to entertain patrons. His bit on the Pop-Tart is a classic as he makes fun of the complex instructions for how to prepare the snacks. He performs tonight at 8 at the State Theatre. Tickets are $42.50 to $52.50. (Niesel)