With recent investigation beginning to reveal the cortical and subcortical neuroanatomical correlates of humor appreciation, the present event-related functional MRI (fMRI) study was designed to elucidate sex-specific recruitment of these humor related networks. Twenty healthy subjects (10 females) underwent fMRI scanning while subjectively rating 70 verbal and nonverbal achromatic cartoons as funny or unfunny. Data were analyzed by comparing blood oxygenation-level-dependent signal activation during funny and unfunny stimuli. Males and females share an extensive humor-response strategy as indicated by recruitment of similar brain regions: both activate the temporal-occipital junction and temporal pole, structures implicated in semantic knowledge and juxtaposition, and the inferior frontal gyrus, likely to be involved in language processing. Females, however, activate the left prefrontal cortex more than males, suggesting a greater degree of executive processing and language-based decoding. Females also exhibit greater activation of mesolimbic regions, including the nucleus accumbens, implying greater reward network response and possibly less reward expectation. These results indicate sex-specific differences in neural response to humor with implications for sex-based disparities in the integration of cognition and emotion.executive function ͉ male͞female ͉ reward ͉ functional MRI T he long trip to Mars or Venus is hardly necessary to see that men and women often perceive the world differently (1). Extensive investigation suggests that many perceptive incongruities are rooted in the brain's structural and functional organization. Notably, females have been credited with relatively more left-lateralized language and emotion processing, whereas males often tend toward right-lateralized visuospatial activity (2-5). Further, sex differences in interhemispheric communication and brain structure volumes suggest variation in how information is processed (2-4). If males and females diverge at levels of basic neural processing and structure, questions arise about how more complex levels of information integration are affected and how these differences relate to risk for cognitive and emotional dysfunction. Humor is a higher-order process crucial in human interaction, affecting a variety of phenomena on the psychological and physiological level (4-10). Although recent studies have begun to elucidate the cognitive and affective neural correlates of this human quality (7, 10), an examination of sex differences at the neural level remains largely unexplored.Previous investigations reach little consensus on how males and females differ in their appreciation and comprehension of humor. A number of studies show little disparity in humor responsiveness, particularly in frequency of laughter (11, 12), whereas others describe differences in situations in which humor is used and appreciated, in the self-reported enjoyment of different kinds of humor, and even in the meaning and function of laughter itself (11,(13)(14)(15). In the p...