Abstract
In this article we aim to investigate the comic potential of backronyms in French. Backronym are a linguistic phenomenon in which established acronyms are ingeniously reinterpreted to produce a comic effect. The study explores the underlying mechanisms that make backronyms effective in generating humour, highlighting their ability to play with the original meaning of acronyms. By analyzing various examples, the article highlights the transformative impact of backronyms on language and humour. It explores the creative process involved in creating these linguistic transformations and highlights the role of wordplay in conditioning laughter. Finally, the study acknowledges backronyms as a fascinating linguistic expression that adds a comic dimension to everyday communication, emphasising the dynamic and inventive nature of language evolution.