"Humor" - "Humere" in Latin means "to be wet", that is, the word "humor" is translated as "moisture, liquid" (Cavanaugh, 2002). The term "humor" is found not only on the pages of modern literature, but also in the works of classical authors. For example, in Turkish literature, the word “külüt” is mentioned even in the work “Divani-Lugati AtTurk” as “a thing that is funny for the people”(Kaşgarlı, 2018). The above example proves this axiom in all literary works of the Turkic peoples. The study of humor has long occupied a prominent place in the writings of great scientists. The desire of scientists to answer the question “why are we laughing?” Resulted in the formation of the hypothesis that laughter is nothing more than an expression of a person’s psychological and physiological state. The definition of the ontological roots of humor was presented in the works of such great scientists of his time as Plato, Emmanuel Kant, Herbert Spencer and so on. A literature review identified the three largest ontological units of the so-called Theory of Humor. These directions open the concept of humor from different angles and include the following three theories: the theory of inconsistency, the theory of superiority, as well as the theory of comfort. This article offers you a comparative analysis of the three ontological categories mentioned above, using the consistent comparison of humor in two related cultures (Turkish and Kyrgyz cultures) as an example, and provides the analysis of Turkish and Kyrgyz humor. The author reveals the relevance of research on the topic of humor and shows the importance of conducting a special study of the ontological roots of humor. Key words: Folk literature, humor, theory of humor, three components of humor, gesture, laughter, anecdote.