New economy politics after 1980 in Turkey did not only change economic life, it also changed social and cultural values, moral ideas and led the country to become a new society. In that process, it was observed that, people started to reach imported consumption products easily and so material cultural changed fast, however this change did not appear in the moral culture. Therefore, a disparity occurred between material and moral culture, as Ogburn said, a cultural gap has occurred. That change which occurred especially in economic structure and consumption culture, was reflected in critical language of humor as contradictions in a society that cannot be modern. In this study, Girgir a humor magazine that has a special space in Turkey's humor magazine tradition, was used as sample. Girgir, that caricatures changes in people's daily habits and in their cultural values, presents opportunity to concrete and exemplify the concept of cultural gap. For that aim, Girgir was searched and convenient examples were studied. They were analyzed discursively and visually in the framework of qualitative content analysis to show how social change and value variation were reflected by humor.