The purpose of this study was to understanding the current status and the differences of frontline workers’ sense of humor in the leisure and hospitality industry. A total of 273 formal questionnaires were collected and analyzed by convenience sampling. The results indicated that: (1) All items of humor scale of frontline workers’ sense were above the ordinary. That is, the frontline workers have a positive sense of humor. (2) The different gender frontline workers were no significant differences in the sense of humor. (3) The different marital status, level of education, seniority, monthly income, job ranking of the frontline workers were significant differences in the sense of humor.