Lin Yutang is the first one who translates ‘Humor＇ into Chinese ‘Youmo＇. He is the one who advocates Chinese humorous literature. He also communicates the concept of humor between China and the west. ‘Humor＇ is an important category in Lin Yutang＇ s literature and art thoughts. The outlook on humor plays a vital role in Lin Yutang＇ s art system. The essay divides three chapters interpreting Lin Yutang＇ s ‘humor＇. The first chapter discusses the connotation of Lin Yutang＇ s humor. It includes the free and independent thought, the tolerant and aloof bosom, leisure and natural sentiment. The second chapter discusses Lin Yutang＇ s ‘humor＇ as literary practice. The third chapter concerns about Lin Yutang＇ s humor as his life＇ s posture. The significance of Lin Yutang＇ s humor is discussed in the concluding remarks. Lin Yutang＇ s humor reaches the unity of art, academy and life realm.