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The joke is:

   
   Four surgeons were taking a coffee break and were discussing their
   work. The first said, "I think accountants are the easiest to operate
   on. You open them up and everything inside is numbered."
   
   The second said, "I think librarians are the easiest to operate on.
   You open them up and everything inside is in alphabetical order."
   
   The third 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're heartless
   spineless, gutless, and their heads and their ass are
   interchangeable."
   



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