Humor plays a key role in social interaction, and yet the topic has received surprisingly little attention in cognitive and social neuroscience. The few published lesion and functional imaging studies have been based on incongruity resolution theory, which assumes that humor results from a simple two-stage process (i.e., the detection of incongruity followed by its resolution). However, the available evidence is inconclusive. A more comprehensive account of the cognitive and affective abilities that are involved is necessary, and some suggestions are outlined here.Despite its role in social interaction, the topic of humor has received surprisingly little attention in the field of cognitive neuroscience. Humor potentially involves both expressive abilities involved in the generation of humorous stimuli, and receptive abilities involved in comprehension and appreciation. A clear relationship between these factors is, however, far from being established. The majority of studies investigating the neural basis of humor processing have been based on the most common humor theory, incongruity resolution (Suls, 1972), which proposes that humor comprehension involves a two-stage process. Despite the relatively large database referring to the two stages, the nature of 553