The joke is a kind of text of unknown origin, oral, popular and brief, to which scholars have paid very little attention. In this work, we depart from the children´s jokes to draw some lines of analysis that would allow us to deal with the joke in the frame of a general theory of laughter. According to us, this cannot be understandable without referring to the interdiscourse, the set of mechanisms to which we do not have direct access but which determine what we do, think or say.