S. J. Perelman is one of most original voices of North American humor writing. For more than 40 years, Perelman published the bulk of his hilarious stories in the New Yorker. For the first time in Spanish, this book is an extensive collection of his work where one can appreciate the evolution of his style and the progressive sophistication of his humor. It includes an exquisite semantic palette full of word games, double entendres, neologisms, free association, brilliant metaphors, and a style that has influenced some of the most important comics–such as Steve Martin, Woody Allen, and the Marx Brothers.