S. J. Perelman is one of most original voices and irreverent of North American humor writing. During more than 40 years, Perelman published the bulk of his hilarious stories in the New Yorker. This book gathers, for the first time in Spanish, an extensive collection of his work, where one can appreciate the evolution of his style and the progressive sophistication of his humor. Gifted with 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.