The phrase "that's what she said" is a humorous and often sexual innuendo used to take an innocent statement out of context and make it sound lewd or suggestive. It is typically said after someone makes a remark that could be interpreted as a double entendre related to sex. The joke implies that a woman said the preceding statement during a sexual situation, thus turning an otherwise innocent comment into a sexual one
. This phrase is especially popular in North America and became widely known through its frequent use in the American version of the TV show The Office , where the character Michael Scott made it his trademark joke. The phrase has British origins as well, where a similar expression is "said the actress to the bishop," which serves the same purpose of highlighting unintended double meanings in conversation
. In summary, "that's what she said" is a punchline used to humorously suggest that a previous statement could be interpreted as a sexual remark, often to provoke laughter by reframing the context in a risqué way
