I've got it although I haven't read it completely.
So far it's got some great tips... and a lot of boring bla, bla, bla.
Basically it tells you to stop for a while and think about what could be funny about a photo, or a newspaper, or other item. Write all your ideas down, take the funniest, then structure them the best way.
I wouldn't buy it, I'm sure there're better books out there.