Don Rickles wants to finally pay someone a compliment with a new beachside crib ... so long as he gets paid a few million bucks first.
The legendary insult comic -- who used to pal around with Frank Sinatra -- just listed his Malibu home with Chris Cortazzo for $7.99 million ... and it looks to be worth every penny.
The 2-story gated pad is tucked behind a long driveway, with a full-size tennis court and resort-style pool/spa along the way. The house itself ... also a sight for sore eyes. The 4 bed, 5 bath crib has a great view of the beach, and all the bells and whistles inside.
If he gets his price ... Don really will have the last laugh.