With a clearer understanding of the way humor works, individuals might be better able to give it the attention it deserves when they study and teach the arts. But where do they turn to find a theoretical framework for the study of humor--one that will help them clarify the role that humor plays in the arts and that will help them as well to understand differences in the way individual perceivers respond to humor in art? Superiority theory of humor, which emerged in the classical times and has been attempted on several occasions to revive, is regarded as far too narrow in scope to be useful as a general account of humor. In this article, the author discusses how incongruity theory can be considered as an inclusive theoretical framework for the study and teaching of humor in the arts. The author also discusses the major problems associated with incongruity theory. He provides an explanation on the various types of humor namely: (1) Derisive humor; (2) Emphatic humor; (3) Counter-restriction humor; (4) Aggressive humor; (5) Sexual humor; and (6) Nonsense humor. (Contains 28 notes.)