It's always been my experience that the people I've had the most solid, lasting relationships are those with whom I can share a good laugh; and it's interesting that you can share different sorts of humour with different sorts of friends---I have my black-humour friends, with whom I chuckle at really dark things that others would find absolutely UNfunny, my parents&kids humour friends, people with whom I can share geeky history/literature jokes, bawdy humour, musical humour friends, etc....and obviously there's a great deal of overlap that goes on there, but the bottok line is that a sense of humour is amongst the strongest types of glue in human relationships; if you can't laugh together, the relationship isn't ultimately much FUN, now is it?

Having said ALL that (for those who are still here!), is it possible that you just haven't yet found your commo humour "ground" with this person? Not all people find the same things amusing, but there's probably some area in which you can both have a laugh? This is an interesting question; food for thought, as it were.