Conversation analytic research has revealed that nonlinguistic elements of communication are as important and as ordered as linguistic ones; one of these is laughter. This entry reviews central findings in the area focusing on the recurrent positions of laughter within turns and sequences. Consideration is given to the relationship between laughter and its referent or the “laughable,” and the various ways in which laughter contributes to the ongoing action sequence; including its role in inviting reciprocating laughter, showing troubles resistance, closing topics, and displaying affiliation. Recent research in this area has tended to continue the tradition of examining laughter in institutional settings, including medical consultations, therapy, business meetings, and classrooms. Several themes are recurrent in this research concerning the association between laughter and delicate environments, its association with affiliation and disaffiliation, asymmetries in the use of laughter, and, thus, how it connects with institutional and interactional identities. These studies demonstrate that laughter plays a crucial role both in managing the interactional tasks at hand and in establishing and maintaining identities and relationships.