Computer software for use in transmitting, receiving, extracting, decoding and playing audio data; computer software for use in streaming audio materials via the Internet, mobile devices, wireless internet networks or systems and other computer and electronic communication networks; computer software for use in transmitting, receiving, extracting, decoding and playing audio files; software that enables users to play comedy material and entertainment related audio; software featuring comedy and entertainment-related audio; computer application software featuring comedy and entertainment-related audio. Streaming of audio materials over the Internet, mobile devices, wireless internet networks or systems and other computer and electronic communication networks; electronic transmission of streamed audio files via computer and other communications networks; broadcasting and transmission of streamed digital audio content via computer and other communications networks; webcasting services; providing a website featuring information on comedy; providing a website featuring comedy material. Application Service Provider (ASP) featuring software for use in connection with online comedy, namely, to browse, retrieve and listen to digital audio files featuring comedy; providing a website enabling customers to program and listen to audio content on a website and mobile applications