This paper proposes to deepen the knowledge of two interrelated mechanisms when addressing both the construction of the intersubjective space and the achievement of interactional competence: reformulation and humor. The data processed by ethnographic method, were obtained by analyzing several sequences in which the word is spoken as live interaction to produce different effects (linguistic, cognitive, and relational) in a specific actional microcosm: humor in the classroom. The result of the observations converges on the fact that students are able to create humorous situations through reformulation within a variety of participation frameworks. From all this, it could be deduced that the humorous reformulation sensitizes students towards formal and pragmatic aspects of language use and therefore allows them to improve their language skills and knowledge of social norms.