Abstract: Researches, studying correlation of child humor and cognitive abilities are being intensively conducted, social and emotional aspects of humor application thought childhood are being studied. However, actions that constitute funny for children are little learned; we still do not know much about emotional process in relation to them. Current research goal is to study child vision of comic, discovering cognitive actions and emotions which constitute funny. We offered children to make and tell a funny story. Using content analysis we managed to discover 6 action groups which participate in creating comic content by pre-school age children: metamorphose actions (39%); action which destroy the image of object or event (24%); actions of falling (19%); play actions (8,5%); conventional behavior violation of physiological type (5.7%); direct actions (3.8%). Child story descriptions for each group are given. Action group definition enables us to state that child cognitive advancement takes place through resolving contradictions, when first image and than idea little by little assume contradicting qualities. Mane character groups of children funny stories are: animals, humans, cartoon heroes, real objects. Related research showed that dialectic metamorphose actions take part in creating comic content. In their stories children created situations with visible metamorphose strategy; it lay in initial image transformation to the opposite one in child's percept. Research results can be used in developing pre-school children humor understanding methods, in creating child cognitive and emotional advancement programs.