本研究透過內容分析及譬喻分析，試圖瞭解《 FHM（For Him Magazine）男人幫》雜誌中的黃色笑話主要題材為何？刊載的黃色笑話所採用的「譬喻」手法為何？引發哪些思考？本研究先從內容分析切入，分析《 FHM男人幫》雜誌中的黃色笑話的主題，再輔以譬喻分析，針對黃色笑話的意義進行解讀。根據2007.2009年在該雜誌刊登的 101則黃色笑話所進行的分析發現，就黃色笑話的主題而言，以「夫妻情侶篇」最多，共有 29則，占所有樣本的 28.71%；針對笑話「譬喻」所進行的分析則發現，雜誌中的黃色笑話需要代稱的名詞很多，其中以「借喻」的用法最多。本研究認為，從被分析的黃色笑話內容主題及譬喻來看，可以瞭解黃色笑話隱約反映台灣社會對性議題的好奇，也試圖透過黃色笑話展現台灣人獨特的創意與幽默。

The current study analyzes the theme, metaphor, and inspiration of the dirty jokes in For Him Magazine (FHM), which is popular with young guys in Taiwan. Content analysis was employed to reveal the dirty joke themes, and then metaphor rendition was adopted to decode their meanings. 101 dirty jokes published in FHM from 2007 to 2009 were analyzed in this study. Results of content analyses reveal that 29 dirty jokes are related to “spouse/male-female relationship” (accounting for 28.71% of the 101 dirty jokes analyzed). Metaphor analysis also shows that analogies have been used to narrate the plot of a story or to describe a certain thing, as a dirty joke is initiated. This study, therefore, finds that dirty jokes in FHM, reflects, to some degree, the curiosity of sex issues, and the sense of humor and creativity among Taiwanese.