$40 million is all it takes to hire the comedy host Conan O’Brien from NBC. Conan O’Brien is walking away from the Tonight Show and will be moving over to FOX.

O’Brien wants $40 million as part of his exit strategy to leave NBC. Just last week, inside sources said NBC offered Conan $30 million. There is another report today that the talks between the Tonight Show host and NBC have stalled, but we were unable to confirm those reports.

It’s hard to believe that it’s been six months since Conan O’Brien left for Los Angeles to host the Tonight Show. He took the hosting duties from Jay Leno and now the circle is reversing itself. As Jay Leno is looking at the Tonight Show, and Conan is taking a possible severance package and moving to FOX.

Yes, it is true, Conan wants to be on FOX. It is only a matter of time before his split with NBC is inked. Whether he will host a new late night in Los Angeles, or at FOX’s New York Studies, is uncertain.

The only thing that could stall the talks between O’Brien and NBC, is the trash-mouthing, each night on the Tonight Show. He is badmouthing the network, his ex-bosses, and that could lead to problems.