In linguistics, the study of the "comic" is aimed at considering all its aspects of different types and genres. Increasingly, the "comic" is studied as a linguo-creative and cognitive activity. At the same time, humour affects all human values in many cultures. Humour is characterized by a simple attitude to life's complexities, and it is aimed at improving the action or object and allows for unconscious communication, so it has no semantics and its main essence lies in pragmatics. This article proves information about aesthetic and linguistic characteristics of comedy in a foreign language.