There is no documented original recording, performer or release behind 'u mom horse' and the title appears to be a user-uploaded label from an online soundboard. Short nonsense pairings like this spread because they are easy to share as MP3s, remap to stream decks and drop into videos without any context needed. The 'your mom' setup gives it instant recognition, while the horse sound keeps it from sounding like a standard insult clip, which is why it survives as a small random humour sound rather than being tied to one show or game.
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Short 'u mom horse' meme clip pairing a blunt your mom joke with a sudden horse neigh, used as a random punchline in edits, streams and group chats.
The clip is built from two unrelated ideas smashed together for comic effect. A flat, deadpan voice drops a short 'u mom' line, the kind of playground insult thrown around in gaming chats, and it is immediately answered or undercut by a loud horse neigh. The joke is the mismatch. Nothing in the setup prepares you for an animal sound, so the neigh lands like a random interruption and makes the rude little setup feel silly instead of mean. It works best as a very brief pause breaker that leaves everyone slightly confused.