A fellow who has a funny bone can learn to hone his skills, but I don't think you can develop a funny bone - you either have it or you don't. And by the way - when you get it, we don't know it.
Carl ReinerPeople have a comic bent or an angularity to their thinking, and those are the people who make jokes. And it's usually people who were in an environment, when they were young, where jokes were at a premium, or at least considered important to a life. My parents always listened to the comedy radio shows, we went to the comedy movies, and my parents appreciated comedy. So kids listen and follow what their parents like.
Carl Reiner