(according to a poll on Yahoo)
Two hunters are out in the woods when one of them collapses. He doesn't seem to be breathing and his eyes are glazed. The other man pulls out his cell phone and calls emergency services.
He gasps to the operator: "My friend is dead! What can I do?"
The operator in a calm, soothing voice replies: "Take it easy. I can help. First, let's make sure he's dead."
There is a silence, then a shot is heard.
Back on the phone, the hunter says, "OK, now what?"
More Funniest Jokes in the World
I was under the impression that this one was the funniest:
"Wenn ist das Nunstruck git und Slotermeyer? Ja! Beiherhund das Oder die Flipperwaldt gersput."
this being the "killer joke" used against German soldiers during WW2.
http://en.wikipedia.org/wiki/The_Funniest_Joke_in_the_World