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Nothing adds depth and interest to your performance like humor. As a magician, learning to make the audience laugh with truly take your performance to another level, a more professional level.
There are full books written with the intent of teaching magicians humorous lines. Some lines poke fun at the audience or your spectator, and others are strictly self deprecating. If you make fun of your audience or an audience member, you need to be extremely careful... Indicating that an audience member is, let's say, 'slow'... may get a laugh. But what about the audience member who has a child who is mentally challenged? Yes, you got a laugh from some, but you offended others in the process.
Think about your humor! Stay away from religious and ethnic jokes at all cost. The exception would be if you're performing for a specific religious or ethnic group, like a conference for Baptist Christian businessmen... Then, you might use a little humor about a Methodist or Presbyterian, as they all respect one another, but there is also a sense of 'I'm right.. and you're almost right' among the three. They appreciate a little humor about the other religions, as long as it's light.
Most importantly, be able to laugh at yourself, and let the audience laugh WITH you. If you have to target someone, let it be YOU. They will admire your ability to laugh at yourself.