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This work sets out to investigate a specific translation approach for the transmission of comic effect from English into Russian language. The research question is "What type of translation approach can help convey the comic effect of the story into Russian language?" The purpose of this research is to analyze linguistic comic devices in the "Taming the bicycle" and "My watch" stories by Mark Twain and the translations of these stories. Research relevance is caused by linguistic interest to linguistic comic devices in literary text and the specific of their interpretation into Russian. To make this research possible, the basic techniques and means of comic effect used in the source text and in its translations were made following the pragmatic approach. Hence, the method of linguistic analysis, in semantic, grammatical, syntactic and stylistic aspects, was used. As a result, a comparative analysis of selected linguistic units carried out. They were translated using the pragmatic approach. The linguistic comic devices most often used in the story were determined, and their translation were analyzed.