Where did "That's what she said" come from?

Joey Graz said that years before the Office was on TV.

It was really common in the ‘70’s. I can remember boys saying it in high school.

awww mann simone stole my answer

2 answers:

#1: GOD

#2: newsvine.com —- Here’s an excerpt:

… it’s been in the American vernacular for over 15 years.

“While we may never know the exact origin of the phrase, one of the earliest, if not first, occurrences of “That’s what she said” in popular culture can be traced back to 1992 in the SNL sketch-turned-film, Wayne’s World.”

[Holding Claudia Schiffer picture]
Garth: Hey, are you done yet? I’m getting tired of holding it.
Wayne: Yeah, that’s what she said.