There's no question that "Make 'Em Laugh" is simply a (close) variation of "Be a Clown." When Berlin was so flabbergasted about the song, Freed wouldn't even own up to having written it to him. He said, "Oh, a bunch of the guys were fooling around." Cole Porter never even acknowledged the existence of the song so there wouldn't be any hard feelings (and a good thing since afterwards MGM mounted his Kiss Me Kate, Silk Stockings, and his score for Les Girls).Rick Thompson said:"Make 'Em Laugh" bears more than a passing resemblance to Cole Porter's "Be a Clown" -- so much so that Irving Berlin, upon hearing "Laugh," said it was really "Clown."