According to the University of Wolverhampton, a British university, the world's oldest top recorded joke has been traced to a circa 1900 BC saying of the ancient Sumerians, which goes:
"Something which has never occurred since time immemorial; a young woman did not fart in her husband's lap."
The second oldest recorded joke is a 1600 BC gag about a pharaoh, said to be King Snofru:
"How do you entertain a bored pharaoh? You sail a boatload of young women dressed only in fishing nets down the Nile and urge the pharaoh to go catch a fish."
On the other hand, the oldest British joke dates back to the 10th Century:
"What hangs at a man's thigh and wants to poke the hole that it's often poked before? Answer: A key."
(Source: Yahoo! News)
