A woman dialed the number of what she thought was the local record shop. A man answered. She asked, "Do you have 10 little fingers and 10 little toes in Alabama?" The man had no idea she was talking about a song. He said, "No, but I do have a wife and 15 kids in Louisiana."

She asked, "Is that a record?" He said, "I don't know if it is a record or not, but it sure is above average." (1)

One of the favorite devices of comedians is that of garbled communication.  An Italian gentleman was trying to learn English. He asked an American friend, "What is a polar bear?" His friend replied that a polar bear lived up North. The Italian asked, "But what does this polar bear do?" "Well," replied the American, "He sits on a cake of ice and eats fish."

"Oh, no," said the Italian, "I will not do it." …