Boing Boing and Kottke, among others, have enthusiastically linked to Simon Rich’s marvelous expression of childish/childhood perception, “The Wisdom of Children.” It’s comforting to know that even though it’s not a humor magazine per se these days, from time to time The New Yorker can come up with a gem on the level of The Onion.

What’s the funniest thing you’ve ever read in The New Yorker? I nominate two very recent ones by Jack Handey, “This Is No Game” (1/9/06) and “What I’d Say to the Martians” (8/8/05).

—Martin Schneider