Henri Bergson’s contribution to the philosophy of humor and comedy is almost completely confined to his brief 1900 text Laughter: An Essay of the Meaning of the Comic (Le Rire: Essai sur la signification du comique). The theory advanced by Bergson is sometimes classified among Superiority Theories of laughter but more properly interpreted as a variant of the so-called Incongruity Theory: that the experience of certain kinds of discordance provokes us to laughter. In Bergson’s famous words, laughter is provoked by the experience of “something mechanical encrusted upon the living.” This phrase, however, as will be shown below, is far from doing justice to the rich discussion and analysis of Le Rire. Indeed, Bergson’s short text, published midway between his Matter and Memory (1896) and Creative Evolution (1907), is best read as a progressive interpretation of the comic’s ability to facilitate vital social transformation.