This study presents a socio-pragmatic analysis of dark humour in South Park, an American animated sitcom. According to Mindess et al. (1985and Baldick 2001), dark humour is defined as a kind of humour that treats sinister subjects like death, disease, deformity, handicap or warfare with bitter amusement and presents such tragic, distressing or morbid topics in humorous terms, that why dark humour is most likely to be considered offensive. The current study investigates both pragmatic and social strategies in manifesting dark humour in the chosen data. It answers questions as: What are the impoliteness strategies used to manifest dark humour by the interlocutors in South Park and which ones are the most frequent? which ethnic group is the most discriminated in South Park? It aims at figuring out the impoliteness strategies that are used in expressing dark humour by the interlocutors, determining the most frequent ones, and discovering which ethnic group is the most discriminated. It is hypothesized that all of the impoliteness strategies are used and bold on record is the most frequently used to express dark humour, both Asians and African Americans can be found discriminated, but African Americans are the most to get discriminated in the chosen data. The study uses an eclectic model for the analysis of the chosen data based on Culpeper's (1996) model of impoliteness strategies, and one social factor namely ethnicity for the sociolinguistic analysis based on Hudson's (1996) point of view.