The purpose of this study was to examine the development of representational activity through the comprehension of graphic jokes in 2, 3 and 4‐year‐old children. In experiment 1 we worked with three kinds of jokes, specifically mentalistic jokes, jokes based on substitution and complex jokes. We found differentiated performances on each kind of joke, as had been expected based on the semiological analysis of the jokes prior to the experiment. The earliest comprehension, at 3 years old, occurred with mentalistic jokes where more than 70% of the total sample was successful. The substitution jokes reached 47% in the three‐year‐old subjects, and the latest kind of joke to be understood by this group were the complex jokes, with only 31% comprehension. In experiment 2 we wanted to specify the cognitive functioning that was taking place in the comprehension of mentalistic jokes. We found similar successful performances in two mentalistic jokes with both the 3 and 4 year‐olds in the study. Children's performances were analyzed from the point of view of processes of redescription which were involved in the understanding of the jokes. We conclude that humor tasks are appropriate instruments to examine development of children's representational abilities.