Cognitive humor processing refers to the neural circuitry and pathways that are involved in detecting incongruities of various situations presented in a humorous manner. Over the past decade, many studies have emerged utilizing fMRI studies to describe the neural correlates associated with how a human processes something that is considered "funny". Conceptually, humor is subdivided into two elements: cognitive and affective. The cognitive element, known as humor detection, refers to understanding the joke. Usually, this is characterized by the perceiver attempting to comprehend the disparities between the punch line and prior experience. The affective element, otherwise known as humor appreciation, is involved with enjoying the joke and producing visceral, emotional responses depending on the hilarity of the joke.[1] This ability to comprehend and appreciate humor is a vital aspect of social functioning and is a significant part of the human condition that is relevant from a very early age. Humor comprehension develops in parallel with growing cognitive and language skills during childhood, while its content is mostly influenced by social and cultural factors. A further approach is described which refers to humor as an attitude related to strains. Humorous responses when confronted with troubles are discussed as a skill often associated with high social competence. The concept of humor has also been shown to have therapeutic effects, improving physiological systems such as the immune and central nervous system. It also has been shown to help cope with stress and pain. In sum, humor proves to be a personal resource throughout the life span, and helps support the coping of everyday tasks.[2]