Four surgeons are discussing who makes the best patients to operate
on:

The first surgeon says,
"I like to see accountants on my operating table, because when you
open them up, everything inside is numbered,"

The second responds,
"Yeah, but you should try electricians. Everything inside them is
color-coded,"

The third surgeon says,
"No, I really think librarians are the best; everything inside them is
in alphabetical order."

But the fourth surgeon, Dr. Morris Fishbone, shuts them all up when he
observes,
"The French are the easiest to operate on. There's no guts, no heart,
no balls and no spine. Plus the head and ass are interchangeable.