The Wit and Sarcasm of Ulla Hershey H. Friedman, Ph.D. Professor of Business Department of Business Management Murray Koppelman School of Business Brooklyn College, CUNY Email: x.friedman@att.net Abstract Talmudic stories are a method used by the ancient sages to teach us about ethics and morality. It has been observed that several of the sages used insults, rebukes and even curses when arguing Jewish law. This paper examines stories about Ulla, a sage who lived approximately 1,700 years ago and frequently traveled between the academies in Israel and Babylon. Ulla was a great sage but appears to have been quite sarcastic as well as witty. Keywords: Talmud, Talmudic stories, Ulla, sarcasm.