Cow

[Seafood]

An Englishman, an Irishman and a Scotsman were standing looking at a prize cow in a field. The Englishman says “Look at that fine English cow.” The Scotsman disagreed, saying “No, it’s an Scottish cow.” The Irishman thought for a moment and then clinched the argument. “No, it’s an Irish cow – it’s got bagpipes underneath.