This article deals with the main elements at stake in the production, reading/interpreting and translating of humor. To achieve his objective, the application of the principles of Raskin and Attardo's General Theory of Verbal Humor as well as Reiss and Vermeer's Scope Theory to the translation of humorous texts is suggested in this paper. The aim: (1) to produce through translation an analogous effect which such texts potentially provoke in the source language and culture; (ii) to keep as much as possible, their informational and pragmatic content.