The present article represents a study on equivalence in audiovisual translation. A translation should produce the same effect like the original. The difficulties imposed by the translation of French comedies target the transfer of sense and of expressive meaning. The subtitler aims at helping the viewer to overcome the linguistic and cultural barriers. Therefore, the highest difficulty is not represented by the words and word-combinations that do not have an appropriate equivalent in the target-language. Instead, the translation difficulty is represented by the realities they refer to. The aim of audiovisual translation is to create an equivalence between the source-text and the target-text (both have to refer to the same thing). Subtitling means faithful translation of a film dialogue in a language that should be accessible to the audience. Translation is, above all, destined for spectators. To translate means to create “an equivalent” of the original film, that is, a film with the fewest distortions of the content of the original. We refer to an equal exchange value which becomes a negotiable entity. The reader of the translation should be given the same opportunity like the reader of the original. The translator decides about the translation approach and chooses the strategies s/he will use. When translating words and humorous expressions, the translator has to have consideration for the receiver, his age, his linguistic and cultural level. The study illustrates numerous examples from various French comedies subtitled in Romanian.