“Hey! There’s a bunch of cows!”
“Not a bunch, a herd”
“Heard of what?”
“herd of cows”
“Of course I’ve heard of cows!”
“No! A cow herd”
“What do I care what a cow heard?”
“Arrrrrrrrghhhh!”
A boy is showing his art project to his teacher. Boy shows just a plain sheet of paper with nothing on it.
teacher: What is that?
boy: It’s a cow eating grass.
teacher: Well, where’s the grass?
boy: The cow ate it.
teacher: Where’s the cow?
boy: He moved to another field because the grass in this field is gone.
LOL!! I like it! Reminds me just a bit of the classic “Who’s on first, What’s on second, I Don’t Know’s on third…” 
LOL!! Dragwyr, good one!
Is that like…
You remind me of the man
What man?
The man with the power.
What power?
The power of whodoo.
Whodoo?
You do.
Do what?
Remind me of the man…
Thank you Cary Grant.
ROFL! I’d never heard the “Whoodoo” one before!
In the same vein as the OP, there is one I can’t quite remember but ends with a wallet being made out of cow hide, the guy doesn’t understand and the first guy says “Hide! Hide! A cow’s outside!” and the second guy goes “So what? I’m not afraid of a cow!”
I’ve probably got this all wrong, but here goes from memory:
MR cows
MR not cows
OSAR
MR not cows
CDEDBD horns
O MR cows
If this makes no sense, just list me as “unclear on the concept”
I’ve heard it as:
MR Snakes
MR not
OSAR
MR not
CDEDBE II
O! MR snakes
Or something like that.
This kind of applies - From Real Genius:
Mitch Taylor: Did you know there’s a guy living in our closet?
Chris Knight: You’ve seen him too?
Mitch Taylor: Who is he?
Chris Knight: Hollyfeld.
Mitch Taylor: Why does he keep going into our closet?
Chris Knight: Why do you keep going into our closet?
Mitch Taylor: To get my clothes - but that’s not why he goes in there!
Chris Knight: Of course not, he’s twice your size - your clothes would
never fit him!
Mitch Taylor: Yeah…
Chris Knight: Think before you ask these questions, Mitch! Twenty points
higher than me? Thinks a big guy like that can wear his clothes?
We interrupt this thread for breaking news: hijack in progress.
Here’s the version from my graduate psychology class. The professor let us stew over it for the whole 47 minutes, and only one person (from Maine - lived near a bar called M.R. Ducks) understood it. Leave no spaces.
MRDUCKS
MRNOTDUCKS
OSMR2DUCKS
CDEDBDWINGS
OSICMRDUCKS
We now return you to your originally scheduled thread…
What’s life?
It’s a cereal.
How much does it cost?
$1.50 (hey, this is old, okay?)
I’ve only got $1.45
Well, that’s life.
What’s life?
It’s a magazine.
How much does it cost?
$2.50
I’ve only got $2.00
That’s life…
===
ABCD Goldfish?
LMR No Goldfish
OSMRD Goldfish - CMPN?
Three elderly gentlemen, unfortunately getting a bit hard of hearing, travelling by train through England:
Man 1: ‘Is this Wembly?’
Man 2: ‘No, It’s Thursday’
Man 3: ‘I’m thirsty too - let’s get a couple of pints’
HenrySpencer
Bartender: Would you like aperitif?
Lady: No fanks, I have my own.
What were you eating under there?
—Under where?
Wow! That’s disgusting!!
An Animaniacs cartoon (Aunt Slappy and her nephew. I can’t remember his name, but he said “Spew!” a lot) did a take-off on the “Whose on first” skit, only with rock bands.
Something like:
Whose playing first?
The Band
Who?
No, The Band. . .
Does anybody remember how this goes?
I’ve heard this several times (including a college radio station skit) using The Band, The Who, Yes, and (The) Guess Who.
Who’s playing first?
The Who.
No, who’s performing first?
The Who.
What the name of the first band?
Who?
(continuing in the same vein)
Alright, who’s playing second?
No, The band’s playing first.
What’s the band playing next?
Ask them.
(continuing in the same vein)
Who’s the third band?
No, Guess Who?
(continuing in the same vein)
Several variations, but I can’t remember them all.
And a nod to David Bowie, down in the underground.
Lawyer:Could you briefly describe the type of construction equipment used in your business?
Witness:Four tractors
Lawyer:What kind of tractors are they?
Witness:Fords
Lawyer:Did you say ‘four?’
Witness:Ford. Ford. Like the Ford. It is a Ford tractor.
Lawyer:You didn’t say ‘four,’ you just said ‘Ford?’
Witness:Yes, Ford. That is what you asked me, what kind of tractors.
Lawyer:Are there four Ford tractors? Is that what there is?
Witness:No, no. You asked me what kind of tractor it was and I said Ford tractors.
Lawyer:How many tractors are there?
Witness:Four.
The should not be there…arg!
ABCDB?
DBSNDC.
MNOC!
OSMR.
Slight hi-jack:
Remember the game you played while high or drunk?
It has 4 lines, they are:
This is a bag.
A what?
A bag.
Oh, this is a bag.
Set in a circle.1st person sez 1st line, and so on til the 4rth person sez 4rth line. The second time around every line gets sez twice, then three times and so on. Example:2nd time around person 1 sez, “this is a bag”. 2nd prson does too. 3rd perso sez,“a what?” as does the fourth person… till someone screws up. Any # of players. Loser usually had to slam a beer.
Sorry. Now where were we…