Five Surgeons

 The first, a Manchester surgeon, says: 'I like to see accountants on my
 operating table, because when you open them up, everything inside is
 numbered.'
 
 The second, a Liverpool surgeon, responds: 'Yeah, but you should try
 electricians! Everything inside them is colour coded.'
  
 The third, a Newcastle surgeon, says: 'No, I really think librarians are

 the best; everything inside them is in alphabetical order.'
 
 The fourth, a Birmingham surgeon, chimes in: 'You know, I like
 construction workers...those guys always understand when you have a few
 parts left over.
 
  But the fifth, a London surgeon, shuts them all up when he observed:
 You're all wrong. Politicians are the easiest to operate on. There's no
 guts, no heart, no balls, no brains and no spine, and the head and the
 arse are interchangeable