The jokes would be difficult for most lower level students
"Grammar with Laughter is a photocopiable resource book for EFL teachers and is a useful if not essential addition to a teacher's library. It consists of 82 photocopiable pages, each of which has eight to ten different jokes, all of which involve the grammatical item being studied on that page. The vast majority of them are gap fills, with the occasional page requiring some sentence rearranging.
The grammar involved is from beginner level (articles, ..."
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