Joke: Breath of Life

Three friends rented a boat and went fishing on a small pond. Suddenly, one of them stood up to haul a fish out, lost his balance, fell into the water and went straight to the bottom. His pals started to panic :

"Sam, Sam ! Oh my God, he can't swim !" and they frantically started to search the muddy water... After a minute or two, one of them shouted :

"I've got him !" and pulled the poor guy, covered with mud, back on board... then : "Oh no ! He drowned already ! I have to breathe him mouth-to-mouth !"

After a short while, the would-be life-saver turned away and said : "EEwwww, I never noticed Sam had such a terrible breath... Ewww - sorry, I can't stand it anymore", and he puked his breakfast overboard. Whereupon his friend said :

"Hey but look, that's not Sam ! - this guy has ice-skates on !"