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An accountant was walking along a road in the country when he came upon a shepherd. He says,
‘Listen, Mr Farmer, I bet I can guess how many sheep you have.’

The farmer starts to laugh: ‘I have a lot of sheep. You’ll couldn’t possibly guess how many.’

‘Do you want to make a bet?’ asks the man. ‘If I can guess how many sheep you have, you’ll give me one of your sheep. If I can’t, I’ll pay yo

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A man walks into a pub and sees three men playing poker with a big dog. The dog is looking very unhappy.

‘That’s a smart dog,’ says the man.

‘Not really,’ rsaid one of the players, ‘he hasn’t won a single hand.’

‘Why’s that?’ asks the man.

‘He’s a bit dumb,’ was the reply, ‘Every time he gets a good hand, he wags his tail.’

Hahahaha!