This documentary about the world's funniest dirty joke features over 100 stand-up and performing comedians discussing and telling the joke. Since the joke, which can involve a great deal of improvisation, is so profane, usually only comedians have heard it, and it became legendary as a way for comedians to perform and top each other backstage. The film discusses the camaraderie within the comedy world that inspired the joke in the first place, as well as the role of obscenity within humor.