The article analyzes the concept of comic as linguistic category.The article focuses attention on such aspects of the category of comic as classification, parameters of comic and the difficulties of translation of comic.It is singled out that the notion of concept comic goes beyond the linguistic aspect.That is why this language phenomenon is also studied from the point of view of socio-cultural aspect and the norms of human behavior in society.The category of comic is complex and ambiguous.In general, within this notion we understand the influence of jokes, for example, causing laughter.There are several methods that help to achieve laughter.Among them we distinguish irony, sarcasm, pun, allusion, periphrases, oxymoron, metaphor etc.Because of the multiaspect character of comic, this term is often used simultaneously with its similar synonymous humor, laughter, comic, funny, meaningless, cute, witty, joke, absurdity, irony, sarcasm, satire, etc.As for the categories of comic, scholars single out: analysis of style of a certain comic text, allocation and description of special features of comic text style of the specific authors; defining and studying the language and methods of realization of the category of comic on the example of a particular language; characteristics of the language parameters of specific subspecies of the category of comic.The category of comic is also subdivided into three groups.The first group is represented by understandable and easily recognizable humor based on the comic situation.The second type is presented by jokes based on the cultural base of the source language.And to the third type we refer linguistic humor.This type of humor in its structure is the most difficult to decode into a different language, because it is based on a game of words (pun), which, unfortunately, is usually considered to be not subject to translation.And, as for the translation aspect, it is necessary for translators to find a situational equivalent, an equivalent with an increased level of emotionality; to use transcoding or the combination of transcription and transliteration with the addition of word-forming morpheme; and to apply lexical and semantic and phonetically-imitating transformations.