This study has a dual objective: firstly, to investigate the linguistic construction of some humorous situations in the movie Deconstructing Harry (USA, 1997, Woody Allen), translated in Brazil as Desconstruindo Harry, and, secondly, to review the linguistic strategies adopted in these humorous situations in two different translations for subtitles of the movie; one for the cinema and the other for video. The analysis is informed by Descriptive Translation Studies, particularly on Gideon Toury’s premises (1995) and Victor Raskin’s theory of humour (1985), complemented by the ideas of Sigmund Freud (1905) and Henri Bergson (1900) on the topic; and on some studies conducted in the field of audiovisual translation. Applying descriptive methodology to a selected corpus, the work attempts to associate theory and practice in the field of Translation Studies. The study resulted in the following findings: (i) the predominant humor in the movie is situational and sexual and the most commonly used linguistic resources are double entendres, swear words and specific cultural references; (ii) the most favored translation strategy in both versions was to maintain the original semantic scripts, followed by the strategy of neutralizing one of the scripts; and (iii) most of the specific cultural references cited in the movie were left as in the original, indicating the preference for a more foreignizing translation strategy.