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."

An elderly patient needed a heart transplant...
An elderly patient needed a heart transplant and discussed his options with his doctor. The doctor said, "We have 3 possible donors; the 1st is a young, healthy athlete who died in an automobile accident, the 2nd is a middle-aged businessman who never drank or smoked and who died flying his private jet. The 3rd is an attorney who died after practicing law for 30 years. Which do you want?""I'll take the lawyer's heart", said the patient. After a successful transplant, the doctor asked the patient why he had chosen the donor he did. "It was easy", said the patient, "I wanted a heart that hadn't been used."