Two Laughing Boys with a Mug of Beer is an oil-on-canvas painting by Frans Hals, created c. 1626, showing a Kannekijker (mug-looker).

This theme of seeing is also present in the painting, as one of the five senses, and various experts have argued about whether this portrait was meant as one in a series, along with Two Boys singing for hearing, and a variant version of The Smoker for smell:[citation needed] Hals has included an accomplice peering over the central figure's shoulder, and besides the other two paintings already mentioned, this theme of a main subject with a secondary witness was common to many of his paintings of the 1620s; for example: The theme of looking into a mug was also used by Hals when he painted the portrait of Peeckelhaeringh who turns to the viewer to show his mug.

In 1991, it was returned after a ransom was paid, together with another painting called “Forest View with Flowering Elderberry”, by Jacob Salomonsz van Ruysdael, which had been stolen at the same time.

Art detective Arthur Brand told a reporter that the person in custody probably did not know the location of the works because "stolen artwork was often moved around quickly by criminal gangs".

A BBC News item stated the value of the Frans Hals painting to be "some €15m (£13m; $17.5m)" but provided no source for that information.