EXCLUSIVE

We guarantee comedian Jim Florentine has a new divorce bit in his act -- his marriage is over ... but he and his ex have already divvied things up, and at least Jim will still have a place to write jokes.

Florentine -- best known for "The Howard Stern Show" appearances and "Crank Yankers" -- filed to divorce Samantha Florentine on March 6. They'd been together for 2 and-a-half years.

No long drawn out battle here though ... sources close to Jim tell us the exes have already reached a settlement agreement. We're told Jim keeps their house in New Jersey, and they will share custody of their son, Luke.

We're also told Samantha will get an unspecified amount of child support, and a one time payout of $25k.