Four surgeons were taking a coffee break and were discussing their work.

The first one said, 'I think accountants are the easiest to operate on. You open them up and everything inside is numbered.'

The second one said, 'I think librarians are easiest to operate on. You open them up and everything inside is in alphabetical order.'

The third one said, 'I like to operate on electricians. You open them up and everything inside is color coded.'

The fourth one said, 'I like to operate on lawyers. They are heartless, spineless, gutless, and their head and their asses are interchangeable.'