The list, exposed at his show on Wednesday night, had the names of at least four people in the state of Georgia where fewer than 15,000 ballots are separating President Trump and Joe Biden.
It also covered some in Nevada, where the TV host attacked officials for encouraging mail-in ballot fraud to occur by sending out a ballot to all registered voters, despite knowing that 41,000 people hadn't updated their records in more than a decade.
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He said that the mail-in system established due to the pandemic 'encouraged' fraud, by enabling others to cast a vote for the likes of Rosemary Hardle - an elementary school teacher who passed in 2017 - as well as Fred Stoke Jr Clark, who also died in 2017.
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He could only allege that the dead voters 'presumably' voted for Biden, although the choices written on the alleged ballots are not known.
Carlson's allegations were repeated by former Nevada Attorney General and the state's Trump campaign co-chair, Adam Laxalt, who confirmed that the scale of the fraud is not yet known.
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'It's close enough that it's worth getting specific about what happened there, and the Georgia secretary of state has now confirmed there will be a hand recount of all votes cast.’
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Among those votes, auditors will find a valid cast by a woman called Deborah Jean Christiansen. It would be hard to find anyone who's got a bad word to say about Deborah. She was well known in her community for years as a bird watcher, an avid gardener, a committed fan of the Georgia bulldogs,' he added.
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'Those who knew her were sad when she died last May and they might be surprised to learn that even after her death, Deborah Jean Christiansen still managed to register to vote and then cast a ballot, presumably for Joe Biden.
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'In some ways, it's an inspiring story. The triumph of voting over death,Carlson jokes, before alleging that Blalock, who passed away in 2006 after 33 years as a mailman, must simply have been showing a dedication to his job in mailing in a ballot after death.
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'In his case, maybe voting from the grave wasn't really fraud, it was just commitment,' he quipped.
In one of the most outrageous claims listed by Tucker, he talked of Linda Kessler who died 17 years ago but supposedly still had a vote cast in her name in this year's presidential election.
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