some people think farts are really funny. i don't think farts are that funny, but i do agree in principle that a good, well-timed noise is ripe with comedic potential. some noises i find funny include (but are not limited to):

a smattering of applause in any context

microphone feedback

the clinking of ice cubes (in the glass of a drunk)

real situations in which i might hear all three:
-karaoke night
-open mic night

fantasy situations in which i might hear all three:
-reading by an unknown ernest hemingway
-band practice with the doors

when we saw YACHT open for lcd soundsystem last year, and YACHT asked the crowd how everyone was doing, rhan's first impulse was to yell "I'LL HAVE A MEDIUM SOY LATTE." i would have liked to hear that.

the only other funny noise i can think of is someone (me) yelling at a male performer to "SHOW US YOUR BOOBS," but i've yet to actually hear that one.