I argue that understanding the mechanics of humour, belief, and cultural stereotypes is a necessary precursor to a proper understanding of the ethics of humour. Traditional approaches suppose that laughing at a racist or sexist joke can be explained away by suggesting that the laugher is hypothetically entertaining the beliefs of the joke, or imagining believing that way for the purpose of the joke, or something of this nature. But as we find out, humour functions on our beliefs, beliefs have (...) certain characteristics, and our stereotypes are a kind of belief. It is simply not possible, when this is all put together, to have hypothetical or imagined beliefs leading to laughter. Laughter then must be a reflection of a belief that is held in some more concrete fashion. Our ethical focus should not be on the existence of the bad belief but on the content and extent of said belief. (shrink)