The article proposes a general theory of verbal humor, focusing on verbal jokes äs its most representative subset. The theory is an extension and revision ofRaskin's script-based semantic theory of humor and of Attardo's five-level joke representation model. After distinguishing the parameters of the various degrees of similarity among the joke examples, six knowledge resources informing thejoke, namely script oppositions, logicalmechanisms, situationst targets, narrative strategies, and language, are put forward. A hierarchical organization for the six knowledge resources is then discovered on the basis of the asymmetrical binary relations, of the proposed and modified content l tooldichotomy, and, especially, ofthe hypothesized perceptions ofthe relative degrees of similarity. It is also argued that the emerging joke representation model is neutral to the process ofjoke production. The proposed hierarchy enables the concepts of joke variants and invariants, introduced previously by Attardo, to be firmed up, generalized, and äug· mented into a full-fledged taxonomy indexed with regard to the shared knowledge resource values (for example, two jokes may be variants on, that ist sharing, the same script oppositions and logical mechanisms). The resulting general theory of verbal humor is discussed in the light of its relations with various academic disciplines and areas ofresearch äs well äs with the script-based semantic theory of humor, special theories of humor, and incongruity-based theories.