This book investigates the mechanics of humor and the question of whether comedic ability can be cultivated through systematic study and practice. Steve Allen, a prolific comedian and television pioneer, utilizes his decades of experience in the entertainment industry to break down the anatomy of a joke. He presents a framework that categorizes various styles of humor, arguing that understanding these structures allows individuals to refine their own comedic voice and timing.

Experts and readers often cite this work as a foundational text for those interested in the technical aspects of comedy writing and performance. The prose is noted for its accessible, conversational tone that reflects the author's extensive background in the field.