This study is for the purpose of examining the comedy art of Hakka three-character tea-picking drama at various areas in Taiwan by the theories of laughter and comedy among the China and the West esthetics. The study will focus on the following faces: (1) review the research results of artistic style about the three-character tea-picking drama, (2) analyze the comedic origin, artistic technique of comedy, comedy esthetic, the style changing of comedy etc., from the portrait of character, the arrangement of plot and the express of language, and concurrently discusses cultural significance of comedy creation, (3) summarizes and reviews the research results of this work. With this study, it must be able to reveal the esthetic and artistic value of three-character tea-picking drama and to be as useful references for the future Hakka esthetics researches.