_{The article explores comic discourse as a multifaceted phenomenon that forms at the intersection of linguistic and cultural aspects. The main purpose of the work is to analyze the specifics of comic utterance in the context of various cultural realities and language systems. Special attention is paid to the influence of cultural peculiarities on the processes of creating and interpreting humor, as well as linguistic tools that ensure the transmission of a comic effect. The analysis of the humorous language is carried out, aimed at studying the mechanisms of the generation and perception of humor within the framework of linguistic and cultural contexts. The key factors determining the originality of a humorous utterance are identified, as well as the interrelationships between linguistic means and cultural features in the process of comic communication are investigated. The results of the study indicate that comic discourse acts as a reflection of cultural traditions and social norms, and also serves as a tool for analyzing the dynamics of intercultural interaction. It is established that the perception of humor is determined not only by linguistic norms, but also by cultural values, stereotypes and contexts in which communication is carried out. Thus, comic discourse is a significant object of study for understanding the interrelationships between language and culture.}