Speaking to HELLO! and other publications at a virtual event hosted by Jewish youth group, JLGB, the judge revealed that one comedian really tickled his funny bone.
"My favourite Britain's Got Talent act is a comedian called Jack Carroll," he revealed. "He auditioned when he was about 13 or 14. He's got cerebral palsy so uses a walking frame.
"He came on with these little dark glasses and this dark hair and he says 'I know what you're thinking – Harry Potter's had a nasty Quidditch accident.
WATCH: David Walliams makes rare comment about son
"And immediately he put us all at ease and we were all laughing. It was brilliant, he is such a great character."
David added: "After that we became friends and I've worked with him a few times. I really love him and think he's a really special talent.
Watch David Walliams' full interview with JLGB
"He's always been my favourite Britain's Got Talent act. I don't know if he can ever be bettered."
Jack Carroll finished in second place on the seventh series of Britain's Got Talent, losing to Hungarian shadow theatre group Attraction. He's since been in shows like Trollied and Doctors.
David has been a Britain's Got Talent judge since 2012
David also addressed the devastating news that Britain's Got Talent wouldn't be returning this year, saying it was "disappointing".
But he agreed that it was the right decision, adding: "I think it's better to wait until the time is right. It's the nature of the show with lots of choirs and dance groups and also the show needs an audience to succeed."
Elsewhere in the interview, David revealed what his plans were once lockdown ends – and they were adorable.
The star revealed that he was planning on going on lots of outdoor adventures with his son, Alfred, who he shares with ex-wife, model Lara Stone.
Comedian Jack Carroll really impressed David
"I've been talking to my son about that," he said. "We've already planned going to Legoland, doing crazy golf, going to Go Ape and getting ice cream. So fun stuff with my son!"
Reflecting on how he hoped people would change their perspective on life following the pandemic, he said: "We took so much for granted, so when we do get to experience life as it was, I'm hoping people appreciate it a bit more.
"Appreciate that hug, the chance to go for a cup of tea with grandma, going for a swim, whatever it is!"
He added: "The human race has been through worse things than this and come out of the other side stronger.
"We're all much more aware of each other's struggles and hopefully will help each other a lot more now than we might have done."
He concluded: "We've all been in this together and hopefully when we come out of it, we'll hopefully all work together."
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