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This joke's category: Bar Jokes
Two men are in a bar getting drunk. Suddenly one of them throws up all over himself.
He says "Oh, no. Now my wife will kill me".

His friend says "Don't worry. Just tuck a twenty dollar bill in your breast pocket and tell your wife that someone threw up on you and gave you twenty dollars for the dry cleaning bill".

So they stay for another couple of hours and get even drunker.

Eventually he reels home and his wife starts to give him a bad time.

"You reek of alcohol and you've thrown up all over yourself, my God you're disgusting" etc.

Speaking very carefully so as not to slur, he says, "Wait. It's not what you think. I only had one drink, but this man was sick on me. He'd obviously had one too many, or else he just couldn't hold his liquor. He was very sorry and he gave me twenty dollars for the cleaning bill. Look in my shirt pocket."

She looks in his breast pocket and says, "But this is forty dollars".

"Ah, yes." says the man. "He peed in my pants too".

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Top Joke-Telling Tips

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Don't read your joke
The best jokes told are the ones not read from a script. Try to memorize and practice your joke before telling it. If you can tell it without looking at notes, it will sound much more natural. NOTE - No one really says, "he replied" or "she responded." These are purely written joke phrases. Get rid of them!
Get into character
Change your voice or accent for each of the characters in your joke and try making some impromptu sound effects to accentuate the story.
Embellish
Joke-telling is storytelling. Use details (place names, character descriptions, etc) to make your joke sound more like a real story that you are recounting to a friend. Details draw the audience in and disguise the impending, and hopefully hilarious, twist ending.
Go retro with a Land Line
If you don't have a great cell signal, or a high quality cordless phone, you may be better off going old-school with a landline.
Don't distort
Don't hold the phone too close to your mouth and don't yell. You'd be surprised how sensitive telephone microphones are.
Record it again
If your train of thought derails halfway through the joke, re-record it. Umm's and missed cues should not make it into a Comic Wonder-worthy performance.