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It is joke in which whatever phrase was used immediately prior can be a thought of as a sexual inuendo in a different context (usually applied to a female during sex or pre-sex). For example, I can say "It does not fit, maybe if we turn it this way" and be talking about trying to get a couch out of a room. However, if the other person says "that's what she said" it then is reinterpreted (jokingly) as "the penis-like object does not fit (in the vagina/mouth/anus/orifice), but we might be able to turn it into a different position/angle for deeper penetration". The main character in the TV series "The Office" uses this joke a lot but the joke is that everything he says meaning to be funny is NOT funny at all.

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16y ago

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