A sometimes humorous, sometimes idiotic and asinine
joke.
It implies that the speaker has heard the recipient'
s female sexual partner utter a statement previously said by the recipient. It is implied that the female sexual partner did so during intercourse; as the
joke is typically used on sentences that could have, but do not usually exhibit, an innuendo.
The
joke is not funny when the recipient was actually talking about something sexual stated by his female partner.
Person 1:
Wow, that's really small.
Person 2: That's what SHE said!
Person 1:
Wow, it's too
hot in here.
Person 2: That's what SHE said!
Person 1: My girlfriend asked me to have sex last night!
Person 2: That's what SHE said!
Person 1: I know it is, you fucking retard.