Three doctors are at lunch talking about the easiest surgeries they've ever done. Dr. #1 says, "You know, I just did an operation on an accountant, and man, was it easy. I opened him up and everthing was in numerical order, completely in balance!" Dr.#2 chimes in, "Oh, I can top that. Electricans are the best to operate on - everything is color coordinated!" Dr.#3 laughs and says, "I have both of you beat. The easiest operation to do is on a Frenchman. There are no guts, no spine, no balls, and if you ever get confused, the head and ass are interchangable!"