The purpose of the work is to reveal the principles of the functioning of the absurdity, where it is characterized as a category of text, which is based on the reduction to absurdity (reductio ad absurdum). The article studies the methods of creating the absurd in poems for children by Y. Moritz (“Bouquet of cats”, “Bureau of burnt things”, “Lemon Malinovich Compress”, “Laughing confusion”, «Wonderful deeds») and A. Givargizov (“Notes of a hunter’s dog”, “No unauthorized entry”, “Uncustomarily”). It also distinguishes between the levels of text organization, at which absurdity is created by two poets. For Y. Moritz, a play is going at the basic level of the object organization of the text (subsystem of episodes), for A. Givargizov, it goes at the external level of the object organization (subsystem of internal vision frames) and at that of compositional speech forms. The article also analyzes the figurative system of poems, which makes it possible to determine the materiality and visuality of Y. Moritz’ and A. Givargizov’ poems as the key features of their poetry. One of the main features of the poetics of the absurd in Y. Moritz’s poems is the activation of materialized phenomena and objects, as a result of what the poems acquire a rich plot and cinematic quality