【正文】 arates our human and animal. Just as A. A. Berger once said, “There is no escaping humor and there is no subject, whether it be sex, marriage, polities, religion, work, sports — you name it — that has not been ridiculed, joked about, and used or abused one way or another, as grist of someone?s ic militancy. “[1] Humor plays the role that can not be ignored in our life, especially in munication. Humor makes our relationship more enjoyable because of offering a relaxed and amusing talking atmosphere. And it is humor provids an outlet for us to unbosom our negative emotions that we can reduce the feelings of negativity. Meanwhile, because it can give us consolation in times of stress that humor is considered to be a powerful weapon kill the hardship and misfortune. In a word, humor helps us keep a balance of personage and society. Because of these functions that humor has drawed the attention of lots of people. People had begun the research on the field of humor in the 2021 years ago. However, the study of humor is a very plicated and multifaceted task that even up to now ,there is no single definition of human acceptable to all investigations in the covers different disciplines like linguistics, psychology, physiology and so on. However, humor is not only a form of language but also an integral part of culture. This thesis is aimed at discuss the differences between linguistic and cultural from the aspect of verbal humor. It will start from the general study of humor by the diversity of concepts, classifications and humorous exposition of the theory of inpatibility, as well as humor in the review of British history, to conduct a preliminary understanding of verbal humor. The reason why the author proposes the language and culture is to reflect English is differ from Chinese in cultural background, language humor reached a different municative effects. The research is benefit to help the learner of these two languages to overe cultural barriers and promote cultural exchanges. It is based on the content of above studies that this thesis includes three chapters. The first chapter is a generally reflects the study of humor, which includs the difinition of humor。 the type of humor。 the theories of humor, the origin and the development of humor in Chinese and English. Chapter two attempts to examine the linguistic formation — mechanisms of humor in English and Chinese, by giving some examples to explain how humor is produced and why the humor is laughable. Chapter three focuses on the analysis of the relationship between culture, thought, religion, history, and social system。 Finally, there is a conclusion is given. 2 Literature Review For a more plete understanding of the issues, this thesis carrys out deep research on humor and describe what happened in this area over the past 30 years. The research of humor is a long process. From ancient times to the present, Some foreign scholars and professors have been from the linguistic, psychology and aesthetics point of view on the content of humor conducted a wide range of research, So they made a prominent contribution to this issue. In the book Humor and Laughter published in 1985, Apte, . studied humor from an anthropological point of view. From the unique point of view of humor, he made laughter and smile is a kind of unconscious behavior, which is the outward expression of the person who will smile, and he believes that sociocultural reality is the condition of humor. Victor Raskin in his book Semantic Mechanisms of Humor, published in 1985, introduces a number of classifications of humor and some examples illustrating them. He discusses the large groups of theories of humor. One of the most important theories is frameshifting theory, which illustrates the semantic leaps in humor interpretation and cognition. By analyzing several English humors and Chinese humors, which proves the frameshifting occurs at various level of language. He also divides all the theories of humor into three categories, including social behavior analysis, psychoanalysis and cognitive first theory is related to incongruity, the second with disparagement, and the third with suppression. In the book Humorous Language, published in 1985, Walter Nash emphasizes the connection of humorous content to the stylistic or linguistic sense, especially in the jokes of position and formula. Nash points out that humor is produced by both spoken and written languages, and he explores the status and goals of the humor, the relationship between humor and social attitudes, and joke between speaker and audience. This article “Close to the sense of humor: A historical review”es from the book Humor published in 1998, Martin R. pointed out that our social role will require us to control and reject many impulses and desires to meet the surrounding Environmental requirements and other people questioned us. Humor can regulate the social pressure, it can make us have a better sense of selfesteem and selfconfidence in the face of external threats. Therefore, humor can provide us with a temporary way which we can escape the shackles of life, despite the real life there is the phenomenon of hypocrisy, stupidity and unfairness,but we can still get a sense of freedom and certain credibility. Claire Kramsch, who published the book Language and Culture in 2021, pointed out that if someone wanted to know what the speaker said, the reason the speaker said the reason and how the speaker said, this person must go deep into the specific language scene at that time. In addition, he must link the speaker39。s beliefs, ideas, and language styles to a larger contextual culture. Moreover, humor discourse can be of greater significance only if the recipient is fully aware of the relevant cultural connotations. However, because the English and Chinese humorous language contains their own cultural characteristics and characteristics, You can not smoothly municate if you difficult to fully understand the two different sense of humor. The Longman Dictionary of Contemporary English gives a definition of humor, which is published in 2021. Humor can lead to entertainment and laughter, and it has the ability to identi