The development of a humor measure was described in a brief report in this journal. In that report, a series of suitable congruous and incongruous pictures were developed with a community sample of children. The findings of that study were consistent with those reported by others (Chik, 2001; Masten, 1989; Schultz, 1972), indicating that incongruity is an essential component of humor appreciation. With a larger (n = 140) and more representative sample, we embarked on a follow-up validation study. The findings of the present study provide further support for the universality of the incongruity as an essential component of humor appreciation across age and cultures. (Contains 11 tables.)