The article explores the techniques of creating a humorous effect in the Italian film «The Taming of the Scoundrel», taking into account the audiovisual nature of the material under study. Modern approaches to defining the concept of humour in linguistics are examined and the main linguistic means of realization of humour are discussed, including contextual changes of lexical meanings of words, expletive constructions, rhetorical questions, accumulation of homogeneous terms, sentence, use of incompatible concepts, repetitions, contrasting comparisons, metaphors, black humour, hyperbole, grotesque synecdoche, antithesis etc. It was revealed that the humorous effect of the movie «The Taming of the Scoundrel» is based on a combination of two incompatible stereotyped images – residents of the Italian village and the city. The main method of humour creation was a combination of incompatible concepts and depictions of deviations from the norm (disrespect for a sick person, arrogant behaviour with a beautiful woman, rudeness towards a woman, secular nature of religion, when a monk trains the volleyball team, love and understanding towards animals and disrespect towards people). Special attention in the realization of humour is drawn to the visual elements, built on the principle of a combination of the inseparable, the deviation from the norm and hyperbolization. The dialogues show patterns of conversational style and simplicity of vocabulary and syntax, so they do not require the use of a variety of translation transformations. The article describes ways of translating Italian humour into Ukrainian and mechanisms for conservation the humorous effect. The vast majority of sentences are translated by literal translation. In some cases, lexical substitutions are used. For the most part, the humorous effect persists, except the case of translation of wordplay, realities, artistic comparisons. In some cases, the humorous effect could be conserved by choosing other translation strategies. The movie «The Taming of the Scoundrel» gained high popularity because of its simplicity of perception. Although Western humour differs from Eastern humour because of national cultural, socio-psychological differences, the humour in the movie «The Taming of the Scoundrel» is clear and understandable. The humorous effect is lost only in cases of linguistic or cultural identity of the phrases. However, the problem of creating a humorous effect in audiovisual contexts and its conservation in different cultural areas remains always urgent.