What is so funny about 'that's what she said' jokes?

Answer 1

Adding "That's what she said" to the end of innocent things other people say twists the original person's words to sound like they are about sex or perverted things.

Examples:

1: Crap, I forgot to take my pill. "That's what she said!"

(The first person might have been talking about heart medication or something, but the second person made it sound like it was about Birth Control pills. Saying you forgot to take birth control pills just after having sex is not what the boyfriend wants to hear.)

2: Can I have some of that hard meat. "That's what she said!"

(The first person was talking about food, but the second person made it sound like a prostitute asking about a man's private body parts.)

3: Dang that's huge. "That's what she said!"

(One person is innocently calling something huge, but the other is trying to make it sound like it is about penis size.)

Answer 2

After the 2nd time, nothing. People that say this frequently do not understand or perhaps don’t care that a joke is no longer funny when you’ve heard it 5 times or 5 million. Even in “The Office” it came from the character that annoyed his coworkers more than anything. If you meet someone who says this often, run.