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."

A serious condition
A well respected surgeon was relaxing on his sofa one evening just after arriving home from work. As he was tuning into the evening news, the phone rang. The doctor calmly answered it and heard the familiar voice of a colleague on the other end of the line."We need a fourth for poker," said the friend."I'll be right over," whispered the doctor. As he was putting on his coat, his wife asked, "Is it serious?""Oh yes, quite serious," said the doctor gravely."In fact, three doctors are there already!"