Heard from a friend who heard it from a friend who works in a reanimation center -- Two men are fishing at a lake that is also used by windsurfers. Of course the surfers disturb the fish, and this annoys the fishermen. After some time, when another surfer passes them, one of the fishermen picks up a stone and throws it at the surfer. He hits the surfer's head, and the surfer falls from the board and sinks immediately. When he doesn't appear again, the two decide to rescue him. So they row to the place where the surfer drowned and one of them strips and jumps into the water. When he comes up again, he brings a lifeless body with him, and they heave it into the boat. Since the body doesn't show any signs of life, one of the fishermen start to give him the 'kiss of life'. After the first puff of air he gasps, "Man, this guy's really got bad breath!" The other one takes a closer look and asks very quietly, "Are you sure the one you hit wore skates?"
(From the "Rest" of RHF)