Four surgeons were sitting around discussing whothey like to operate on.

The first surgeon said, "I like operating onlibrarians.  When you open them up everything is in alphabetical order".

The second surgeon said, "I like operatingon accountants.  When you open them up everything is in numerical order".

The third surgeon said, "I like operating onelectricians.  When you open them up everything is color coded.

The fourth surgeon said, "I like operatingon lawyers".

The other three surgeons looked at each other indisbelief.  One of them asked why.

The fourth surgeon replied, "Because theyare heartless, gutless, spineless, and their ass and head are interchangeable".