2 Mexicans
A Border Patrol agent is on duty. He spots two Mexicans and runs them down. They show him their papers (he thinks they are phony).

He tells them, "O.K. I have a test for you. I want you to use the words 'cheese' and 'liver' in a sentence."

So, the first guy says, "I made a liver and cheese sandwich for lunch."

The agent says, "That was good, you can go. What about you?" he asks the second guy.

He says, "Liver alone. Cheese mine."

An accountant is having a hard time sleeping...
An accountant is having a hard time sleeping and goes to see his doctor."Doctor, I just can't get to sleep at night." "Have you tried counting sheep?""That's the problem - I make a mistake and then spend three hours trying to find it."