Abstract Verbal irony comprehension involves a set of interrelated phenomena. It is the aim of this chapter to present the development and validation processes of a verbal irony comprehension task. This study includes three pilot studies and was conducted according to psychometrics parameters, specifically through the investigation of a major validity evidence source: content validity. Considering the theory adopted, Allusional Pretense Theory of Discourse Irony, two dimensions were initially accounted for (1) allusion to failed expectations and (2) pragmatic insincerity. Our results suggest that for a stable version of the task, it is necessary to consider not only these two dimensions but also the Theory of Mind ability and the speech act included in the ironic speech.