Abstract:The article analyses, from folkloristic and humour theoretical aspects, humorous material of children's remarks collected during the all-Estonian kindergarten folklore collection campaign held from October 2010 to January 2011.The main focus is on this subtype of jokes as they appear in kindergarten environment and from the point of view of kindergarten teachers. The material is divided into two groups: 1) spontaneous sayings, recorded during daily activities and interaction; 2) answers to the teacher's questions, guided by her interest (the teacher may have recorded discussions on a given topic). The article aims to investigate the utterances that teachers have perceived as funny or worth recording and to analyse the theoretical mechanisms of humour they are based on.