Two ninety year old men, Moe and Sam, have been friends all their lives.

It seems that Sam is dying, so Moe comes to visit him.

"Sam," says Moe, "You know how we have both loved showing and then judging

dogs all our lives. Sam, you have to do me one favor. When you go, somehow

you've got to tell me if there's dog shows in heaven."

Sam looks up at Moe from his death bed and says, "Moe, you've been my

friend many years. This favor I'll do for you."

And with that, Sam passes on. It is midnight a couple nights later.

Moe is

sound asleep when a distant voice calls out to him, "Moe.... Moe...."

"Who is it?" says Moe sitting up suddenly. "Who is it?"

"Moe, it's Sam."

"Come on. You're not Sam. Sam died." "I'm telling you," insists the voice.

"It's me, Sam!"

"Sam? Is that you? Where are you?"

"I'm in heaven," says Sam, "and I've got to tell you, I've got some good

news and some bad news."

"Tell me the good news first," says Moe.

"The good news," says Sam "is that there are dog shows in heaven."

"Really?" says Moe, "That's wonderful! What's the bad news?"

"You're judging next Saturday"

:) :) :)

LOL, Brilliant :D

:D Always brings a smile to my face! :)

:D :D :D Love it

Very good, I'll save this one for work.

:D good one!