Ha ha...ha?

I found a site that has an index of jokes in English written specifically for comprehension by ESL learners. Some of them even provide alternate versions depending on which tense is used. I can’t promise that you’ll do any gut-busting here, but I’m pretty impressed at what an effective tool this could be. As the majority of jokes, at least in English, are based on semantics, any of these could provide an effective tool for analysis by students—and what better watermark of fluency than to be able to understand jokes in one’s L2? Enjoy and have fun impressing your friends with your new arsenal of knee-slappers.

http://www.angelfire.com/on/topfen/jokes01.html