This article is about humour, especially literary humour and, even more specifically, humour in children’s literature. It classifies the terms ‘comedy’ and ‘humour’, and then presents the most important comic theories – the incongruity theory, the superiority theory and the relief theory – as well as Mikhail Bakhtin’s concept of carnivalesque comedy. This is followed by a review of the functions of comedy and humour, and the degree to which certain objects and topics are deemed acceptable in comic form. Taking this as a point of departure, the question is raised whether humorous children’s literature needs its own theory. According to Maria Lypp, author in 1986 of the most influential contribution to German children’s literature studies on this topic, there is a basic form of comedy common to all literature, so there is no need for a specific theory for children’s literature. Comic techniques are shared by literature for adults and for children. There is, however, a difference between some of their themes and functions depending on whether it is presented to children or adults. The article discusses significant characteristics and functions of humour in children’s literature. Drawing on examples from books in German and English, the article concludes with a brief discussion of the culturally-specific transmission of certain forms of humour and comedy in children’s literature.