Abstract
120 college students were asked to rate themselves and their same-sex best friend on sense of humor and several other measures relating to humorous behavior. As in other studies, the mean sense of humor rating was quite high for both self and best friend. A regression analysis showed that the major determinant of one's own sense of humor is the quality of the jokes which one appreciates; the major determinant of the sense of humor of one's best friend is the quality of jokes that he or she tells. The results are discussed in terms of the actor-observer dimension postulated by attribution theory.

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