本书采取了英汉对照的方式，意欲使读者在学习英语的同时，能够欣赏到英语幽默中的精品，并能对幽默这一特殊的文体有所了解。在选材上，本书力求以“新”和“广”为宗旨，有选自最新外刊上的小幽默，也不乏文学巨匠作品中的幽默片段；文体不拘一格，包括了戏剧、散文、故事和对话等等；内容则涉及了校园、军营、医院、办公室等社会文化生活的各个方面。

1.A Bet 打赌

2.A Bishop's Speech 主教的讲话

3.A "Brave" Skydiver “勇敢”的跳伞运动员

4.A Brother That Is Five Months Older 比弟弟大5个月的哥哥

5.A Dear Wife 价格不菲的妻子

6.A Dog That Can Speak 会说话的狗

7.A Dog's Lies 狗的谎言

8.A Fool's Questions 傻瓜的问题

9.A Generous Judge 慷慨的法官

10.A Girl That Mother Likes  母亲喜欢的女孩

11.A Good Business 生意兴隆

12.A Good News 好消息

13.A Grave for Three 三个人的墓

14.A Hard Nut to Crack  难题

15. A Husband That Is Not Good Enough 不够好的丈夫

……

The Second World War had begun, and John wanted to join the army, but he was only 16 years old ,and boys were allowed to join only if they were over 18. So when the army doctor examined him, he said that he was 18.