Jeff and Mike were in an accident, and killed instantly. Upon Jeff's arrival at the Pearly Gates, he is met by St. Peter.

"Where is my friend, Mike?" Jeff asked.

St. Peter replies, "Well, Mike was not as fortunate as you. He went in the other direction instead of getting into Heaven."

Jeff was bothered by this and asked, "Well, could I see Mike one more time just to be sure he is OK?" So, Jeff and St. Peter walked over to the edge of Heaven and looked down.

There was Mike, on a sandy beach, with a gorgeous sexy blonde in a bikini, and a keg of beer.

"I don't mean to complain, but Mike seems to have it pretty nice down there in Hell," says Jeff.

"It's not as it appears to be," says St. Peter. "You see, the keg has a hole in it, and the blonde doesn't."