Using an autobiographical/everyday memory approach, ninety-three undergraduates each anonymously reported a personal humorous incident which was due to situational factors and not to prepared humor such äs ajoke, a movie, or a cartoon. Subjects subsequently identified the incident's major theme, the degree offunniness, where the event happened, how manypeople were involved, who was the butt-of-the-incident and whether the butt was present or absent. Contrary to expectation from laboratory-based studies onjokes, stories with women äs victims were not rated by either gender äs funnier than stories with male victims. In addition it was found that the majority of remembered incidents were not focused on sex or aggression for males or females but revolved around the foolishness of someone who was present at the time he or she was being laughed at by others.