''To write a book is hard; to write a funny book is harder; to write a funny book both wise and funny is the prerogative of Mr. Mikes'' The Times_________________________If you want to succeed here you must be able to handle the English sense of humour.So proclaims George Mikes'' timeless exploration of this curious phenomenon. Whether it''s understatement, self-deprecation or plain cruelty, the three elements he identifies as essential to our sense of humour, being witty here is a way of life.Perfectly placed as an adopted Englishman himself, Mikes delivers his shrewd advice - helpfully divided into ''Theory'' and ''Practice'' - with a comic precision that does his chosen country proud. Drawing on a trove of examples from our rich comic canon, from Orwell ("Every joke is a tiny revolution") to Oscar Wilde, this is the essential handbook for natives and foreigners alike.Mrs Kennedy: "I don''t think, Mr Churchill, that I have told you anything about my grandchildren."Winston Churchill: "For which, madam, I am infinitely grateful."