Another fairly oldie.  I actually heard this on a radio talk show where the DJ couldn't hit the mute button fast enough.

Two whales are swimming along and they see a large ship.  They look at each other and grin.  "Time for some fun" says one.  The other nods and they smile and head for the surface.

They breach right next to the ship and blow massive volumes of water at the rails of the ship.  Two sailors are washed overboard in the wake.  As the whales go back under one of them catches the two sailors in it's mouth and swallows them.

On the way down and away from the ship the whale that ate the sailors looks over at the other and says "You know, the blowjobs are really fun but I hate swallowing the seamen."