In this review article, characteristics and parameters of children’s humor were investigated. The focal point of discussions in this area are developmental and transformational differences and cognitive developments of children in receiving, processing and perceiving the information, especially the media information. The quantity and quality of children’s processing have an innate difference from the adults. So, in all contents provided in various verbal, written, pictorial and multi-media forms, this important principle must be considered and the concept of comedy for children shall, also, be analyzed within the same framework and its features and dimensions be explained. By “children”, we mean kids up to the age of 9, that is, before they develop cognitive growth in concrete and abstract reasoning. So, humor is also defined based on their cognitive system and includes all content that can lead to positive emotions and laughter. To explore the characteristics of humor for children, especially the humor they observe in media, in addition to emphasizing the unique relationship between children and the media, different humorous contents were categorized based on Artur Asa Berger's taxonomy of humor and those comprehensible for children were introduced. Also, regarding the importance of laughter in this approach, the development of laughter and humor in children's cognitive growth and the epistemology of the development of humor in children are recognized backed up by previous studies.