Dennis and others-
Har, har.

Having extensively researched this subject (non-billable), I can tell you there are really only 3 lawyer jokes and all others are variations of the same 3 jokes:
1) Dennis' 200 dead lawyers joke. Also works with "in a hole" instead of the ocean. Variation: How do you tell the difference between a dead lawyer and a dead possum in the road? Skid marks leading up to the possum.
2) The "Why won't sharks attack lawyers? Professional courtesy." joke. Also works with snakes, vultures, etc.
3) The billable hours joke. "Lawyer dies at age 35 and meets St. Peter at the pearly gates. He asks Peter why he was taken so young. Peter says 'there must be a mistake. It says here you're 86.' Lawyer says, 'Oh that must be billable hours.'" Pauluk2w's joke obviously falls in this category.
Think about the lawyer jokes you know and tell me if its not true.
Actually there is one other that is one my absolute favorites that defies categorization. You've probably heard it: On his deathbed a wealthy man summons his doctor, his accountant and his lawyer. He says "I know you can't take it with you, but I want to try. I'm giving each of you $10,000 and I want you to put it in my coffin after my funeral but before I'm buried." The three solemnly promise to do so. After the funeral the three gather at the coffin to fullfill their vow. The doctor and the accountant each place their cash in the coffin. The lawyer, trying to simplify things, takes the money and leaves a check for $30,000 in the coffin.
-Scott