Research in computational humor holds practical importance. Computers are getting smarter and they are also developing a sense of humor. As they algorithms continue to develop, computational humor has the potential to improve how humans relate to machines and more importantly, how humans relate to each other. Humor can change the dynamics of a situation. Humor is a way of connecting us with each other, even with strangers. It is necessary to recognize the significance of computational humor. As our dependency on machines increases every day, there is a huge necessity to work in the field of computational humor. Computers are not word processors anymore. Technological advances are everywhere. We constantly see progress in our day to day technologies, such as in our phones, cars, smart buildings, medical devices, personalized medicine. Computers have become our assistants, our companions, our caretakers. As all sectors are now becoming technology-enabled, our need for computers to get more personable and relatable has increased as well. The amount of human generated data is unprecedented and it’s growing. Now is the best time for data to go a step further and teach machines to have amusing personalities. Computational humor could be the key to reduce the friction between us and our machines by making our relationship with technology more positive. We are increasingly consulting the machines and trusting the machines as right. The goal here is not necessarily to create machines that are going to write jokes for us but to create machines with personalities that we can find humorous and amusing. Language has issues with ambiguity, context, and interpretation. Natural language processing systems analyze and understand concrete meaning from human language. On the other hand, it takes data generated by computers and represents it in written or audible words in natural human language. With the advancement of technology, the demand for intelligent systems that can understand and process human language has increased. Without understanding of humor, no natural language system can be considered successful. But computational humor is hard because not only we do not understand humor in ourselves but the aspects we do understand they vary from person to person, community to community, country to country, and we have yet to build a computer complex enough to go through all these brain processes and finding out what’s funny and respond accordingly. The difficulty with teaching computers how to be funny is consciousness and feeling itself. Humans rely on real world knowledge and use actual sensory experiences and emotions. That’s how humans react to humor and that’s how humans generate humor. We generate humor because we have minds and there is a small element to it which is the cognitive development which is very difficult. Humor is pervasive throughout our society. It is extremely complex. It is subjective and an individual’s attitude and opinions determine the context of humor and how they react to it. It is not easy for a computer to understand humor because humor is acquired through interacting with each other and participating in word play. When we ask computers to go search into dictionaries and corpora for combinations of words and phrases, we expect it to associate different frames of reference at the same time. Humor embodies the complexities of lateral thinking and if we can teach that unstructured and subtle humor that we humans engage in regularly to computers, computers capable of understanding humor will be the final frontiers of artificial intelligence.Puns Most definitions of puns agree that puns involve wordplay to create a humorous effect. In the words of linguistic anthropologist Joel Sherzer, “a pun is a form of speech play in which a word or phrase unexpectedly and simultaneously combines two unrelated meanings”. According to linguistics scholar Geoffrey Leech, “a pun is a foregrounded lexical ambiguity, which may have its origin either in homonymy or polysemy”. Science and mathematics philosopher James Brown argues that “the pun effect is a semantic achievement and derives from the symbolic nature of language”. In simple words, puns exploit ambiguities in the meaning of words to create a humorous effect.