The main purpose of this research was to construct and validate a questionnaire for measuring sense of humor; hence, based on valid psychology texts and available scales, a preparatory questionnaire containing one hundred questions was constructed. Then, a sample with the age range of 20 to 60 years was selected through a two stage random procedure to takepart in the study. In the primary stage, 40 subjects were chosento assess reliability and in the next stage, 240 subjects were selectedto evaluate factor analysis (structural validity) of the questionnaire. Ultimately, 25 questions, having positive correlation with the total questionnaire and a minimum loading at 0.35 or above on a single factor were selected. This 25- item questionnaire was entitled the Sense of Humor Questionnaire (SHQ). The Principal Components Analysis method (Varimax Normalized Rotation) was applied to evaluate structural validity of the SHQ. Factor analysis defined 5 factors (enjoyment of humor, laughter, verbal humor, sense of humor in social relations, sense of humor in stressful conditions) which encompassed 63.75% of the total variability of the data. Moreover, results of internal consistency (Cronbach's alpha) and test-retest reliability (after a 21 day interval) showed that the SHQ possessed suitable reliability coefficients. Altogether, results of this research showed that the SHQ had satisfactory reliability and validity coefficients and is considered a suitable tool for measuring sense of humor in future research.