"It is very strange to have watched the show my whole life," Kimmel says. "You watch it, and then you're the one up there. It doesn't make any sense. Even owning a tuxedo is something I never expected."
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Kimmel says there were so many big blockbuster films last year, so excitement is high for this awards ceremony.
"That's part of the reason why I agreed to host it again because it's harder to do the show when people don't know the movies. There are so many movies that were not only critically acclaimed this past year, but also people went to go see them," he says.
He says this year's lineup of star-studded nominees and presenters and performers is bursting with talent.
"There are a lot of stars on the show," he says. "There might be too many stars. Some stars are going to have to stand in the aisles for this one."
As far as the jokes, Kimmel says he's not afraid to go there.
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"I'm not that interested in safe," he says. "Funny is number one. If a joke is funny and unsafe, it's very hard for me to resist."
The Oscars are also a family affair for Kimmel.
"My wife is Executive Producer of the Oscars," he says. "So I get to see all the inside stuff that that I don't normally get to see."
This is the second time Jimmy's wife, Molly McNearney, is running the show.
"He'll give me jokes, like when I'm brushing my teeth," McNearney laughs, "He's like, 'Can you write that down?' I'm like, 'Yeah, okay (teeth brushing noise), I wrote that down for you.'"
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McNearney says Jimmy's strong suit is rolling with the punches, and the infamous mishaps, like when "Moonlight" actually won Best Picture.
"I think that that's where he shines," she says. "When something goes off or something's unexpected, he is chomping at the bit to get back up on stage."
There is one thing Kimmel says he's worried about.
"The show's an hour early this year, and I'm feeling like people don't know that," Kimmel says. "It's going to start at 7 p.m. in Philadelphia. Be prepared. You're going to miss the whole monologue, all the stuff I'm working on, if you show up an hour late!"