Jeffrey Ross Does Not Know Meaning of the Words TOO SOON

8/5/2012 5:27 AM PDT

Jeffrey Ross -- Showed Up to Roseanne Roast Dressed As ...

Comedian Jeffrey Ross made quite an entrance to the Comedy Central Roast of Roseanne Barr last night ... dressing up as legendary Penn State football coach Joe Paterno and walking the red carpet with two very young looking males wearing nothing but towels.

It's a safe bet there was at least one "two-hand touch" joke made.