His name is El Risitas. He was a Spanish comedian. I think he passed away a few years ago. In this clip, that has become a popular meme format, he is talking about cooking paella on a beach when the tide came in and washed all his paella pans out into the ocean. People use this video and overlay captions of their choosing, because the way he tells the story matches well with just about anything, and his laughter is infectious.