Ethnic humor is one of the most popular humor in Indonesia. The most favored ethnic humor among Indonesian is the ethnic humor of Madura, despite the fact that the number of ethnics in Indonesia is abundant. This article will discuss about Madurese ethnic humor. The goal is to seek out its characteristics. The target of this study is to find out the characteristics of Madurese ethnic humor, both in terms of form, content and function. From the discussion, it was found that humor, contained in the texts of humor Madura, cannot be regarded as ethnic humor as found in other cultures in the world, which is dangerous and has the possibility to create negative impacts and conflicts. Madurese ethnic humor is humor about Madura, which is made by the Madurese themselves, or by others, that serves as entertainment rather than as a tool to criticize.