Three consultants were in the washroom performing their morning business. The first consultant finishes and walks over to the sink to wash his hands. He then proceeds to dry his hands very carefully. He uses paper towel after paper towel and ensures that every single spot of water on his hands is dried. Turning to the other 2 consultants, he says : "At Andersen Consulting we are trained to be extremely thorough". The second consultant finishes his task at the urinal and he proceeds to wash his hands. He uses a single paper towel and makes sure that he dries every drop of water from his hands using every available portion of the paper towel. He turns and says : "At Ernst & Young, not only are we trained to be extremely thorough, but we are also trained to be extremely efficient". The third consultant finishes and walks straight for the door saying : "At Oracle, we learn not to piss on our hands."