The development of a humor measure was described in a brief report in this journal. In that report, a series of suitable congruous and incongruous pictures were developed with a community sample of children. The findings of that study were consistent with those reported by others (Chik, 2001; Masten, 1989; Schultz, 1972), indicating that incongruity is an essential component of humor appreciation. With a larger (n = 140) and more representative sample, we embarked on a follow-up validation study. The findings of the present study provide further support for the universality of the incongruity as an essential component of humor appreciation across age and cultures. [Copyright of Australian Journal of Educational and Developmental Psychology is the property of Emergency Management Australia.Access via Directory of Open Access Journals:http://www.newcastle.edu.au/journal/ajedp/]