ENThe chapter discusses Kierkegaard’s concept of the comic and related concepts of irony and humour. By the analysis of Kierkegaard’s usage of these concepts, it is argued that Kierkegaard can not be ascribed neither to the incongruity theory, nor to the relief theory of laughter, although he makes use of the elements of both of these theories. Instead, it is argued, Kierkegaard should be seen as providing an original theory of the comic, which sees for the comic a crucial and fundamental role in dealing with one’s existential predicament.