This article argues for a parallelism between the foundations of the G
eneral Theory of Verbal Humor and the incongruity-resolution models. T
he incongruity phase is found to correspond to the script opposition k
nowledge resource and the resolution phase is argued to be identical t
o the logical mechanism. The necessity of a setup phase, preceding the
other two in the incongruity-resolution models, is argued for; this p
hase is matched to the script overlap. Revisions of the definition of
the script opposition and logical mechanism are presented. The consequ
ences of these redefinitions for the theory and humor research at larg
e are examined.