Three surgeons

Three surgeons are discussing the best type of patient to operate on. The first surgeon
says, “I like to see accountants on my operating table. As when I open them up I can do
everything by numbers.”
The second surgeon says, “No, I think librarians are the best patients. When you open
them up you can do everything alphabetical order.”
But the third surgeon says, “No, No the French are the best patients to operate on.
When you open them up you’ll find, there’s no guts, no heart, no balls and no spine. Plus
the head and ass are interchangeable.”