Louie est un enfant de 8 ans, vivant dans la ville fictive de Cedar Knoll, dans le Wisconsin. C'est un jeune garçon très sensible et impressionnable, mais aussi intelligent. Il utilise souvent son sens de l'humour pour faire face aux situations difficiles.
Louie meets famous comedian Kazoo.Kazoo came to town,to see his mother Ora.He wants Louie to come and watch his show with his mother.Well,Louie wants it,but his mother doesn't.After the show,Louie decides to become a comedian.So,he asks Kazoo to help him.Louie is very good,and he is even going to stand and laugh people on audition.But,when he finds out,that being comedain has some thing to do with insulting people.