“Explaining humor is a lot like dissecting a frog, you learn a lot in the process, but in the end you kill it.”
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Mark Twain 637
American author and humorist 1835–1910Related quotes

"Some Remarks on Humor," preface to A Subtreasury of American Humor (1941)
A very similar remark is often attributed to White, but may actually be a paraphrased version of the above statement: "Analyzing humor is like dissecting a frog. Few people are interested and the frog dies of it."

“Once you've dissected a joke, you're about where you are when you've dissected a frog. It's dead.”
Banquets of the Black Widowers (1984), p. 49; comparable to "Humor can be dissected, as a frog can, but the thing dies in the process and the innards are discouraging to any but the pure scientific mind." — E. B. White, in "Some Remarks on Humor," preface to A Subtreasury of American Humor (1941)
General sources

[The New York Times, October 24, 2015, Jim Henson, Puppeteer, Dies; The Muppets' Creator Was 53, Eleanor, Blau, May 17, 1990, http://www.nytimes.com/1990/05/17/obituaries/jim-henson-puppeteer-dies-the-muppets-creator-was-53.html?pagewanted=all]