Times Online has its own top ten list. My two favorites:
* Three workers find themselves locked up, and they ask each other what they're in for. The first man says: "I was always ten minutes late to work, so I was accused of sabotage." The second man says: "I was always ten minutes early to work, so I was accused of espionage." The third man says: "I always got to work on time, so I was accused of having a Western watch."
* A man saves up his ruples and is finally able to buy a car in Soviet Russia. After he pays his money the he is told he will have his car in three years.
"Three years!" he asks "What month?"
"August? What day in August?" He asks
"The Second of August" is the reply
"Morning or Afternoon?"
"Afternoon. Why do you need to know?"
"The plumber is coming in the morning."
Hat tip: Larwyn