There have been many attempts to pin down exactly what makes certain things humorous. The goal of this paper is to review some of the main theories of humor, and to offer an alternative theory of what makes things funny. That theory being somewhat of a cross between the so-called superiority and incongruity theories of humor, which I call the Absurdity theory of humor. It is my belief that at the core of all things that are found to be humorous is some level of what I call “Absurdity,” whether it be logically Absurd or aesthetically Absurd. The basic characteristic of Absurdity, I suggest, is some perceived not-rightness in the subject at hand, and this not-rightness is what we find humorous. To support this theory, throughout the paper I analyze paradigmatic cases of humor—jokes, movie scenes, etc.—and pinpoint where the Absurdity lies in each case.