31. Guide: I welcome u all to the Niagra falls. These are the world's largest waterfalls & the sound intensity of the waterfall is so high, sound of even 20 supersonic planes passing can't b heard! Now may I request the ladies to keep quiet so that we can hear the Niagra Falls?

32. Santa falls in luv with a nurse... After much thinking, he finally writes a love letter to her: "I luv u sister."

33. Santa enters kitchen, opens sugar container, looks inside and closes it. He does this again and again. Why?
Because his Doctor told him to check sugar level regularly.

34. A girl proposed to Santa and he denied simply saying that in our family, we marry only our relatives. My mom married my dad, my brother married my bhabhi , my uncle married my aunt and so on. So please excuse me !

35. Somebody has said there are only two kinds of people in the world.
There are those who wake up in the morning and say, "Good morning, Lord,"
And there are those who wake up in the morning and say, "Good Lord, it's morning."

36. An army sergeant told Santa to go to the end of the line. He did, but then returned.
"I thought I told you to go to the end of the line," barked the sergeant. "Why did you come back?"
"Because there's already somebody there!"

37. Teacher: Four beautiful girls are walking on the road. Change it to exclamatory sentence.
Student: WOW !

38. Wife: Why are you home so early?
Husband: My boss told me to go to hell

39. Boss in government department: Why didn't you take the leave due to you this year?
Civil servant: I needed the rest

40. "I've made the chicken soup."
"Good! I was worried it was for us."