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Here is the rock and roll version of the gag.
Who痴 on First Rock Edition
Costello: So I hear you're going to have a rock festival with the some of the big groups from the 60's and 70's.
Abbott: I certainly am. Would you like to buy a ticket?
Costello: Well, depends on the bands. You got a band schedule?
Abbot: Of course I do! Guess Who's on first . . .
Costello: Who?
Abbott: Not Who. Guess Who. Who's on second.
Costello: Wait a minute. Who's on first?
Abbott: Guess Who.
Costello: Who?
Abbott: No. They're second. Guess Who's on first.
Costello: That's what I'm trying to do! Look, after the first group plays and you write them a check, who gets the money?
Abbott: No. Why should Who get the money? Guess Who gets the money!
pause
Costello: The band that's playing first. Who are they?
Abbott: No, The Band is playing third. Guess Who is playing first.
Costello: Who?
Abbott and Costello together: They're playing second!
Costello: Let me try again. The band plays, right?
Abbott: Right. Of course The Band plays.
Costello: So who is onstage?
Abbott: No. Why should Who be onstage if The Band is playing?
Costello: Who is onstage while the band is playing?
Abbott: No, Who is backstage while The Band is playing.
Costello: I'm not going if you're not going to tell me who is playing.
Abbott: You don't like them?
Costello: Who?
Abbott: Most people like them.
Costello: Can you at least tell me which group is playing LAST?
Abbott: Yes.
Costello: Who?
Abbott: No, they're second.
Costello: Who is playing last?
Abbott: No. Who is second. Yes is last.
Costello: Who?
Abbott: No, Yes.
Costello: Do you have a contract from the band that's playing last?
Abbott: I do. Yes.
Costello: So it's who?
Abbott: No. I already told you; Who is playing second.
Costello: The contract is signed by who?
Abbott: No. Why should it be signed by Who?
Costello: Who signs it then?
Abbott: No, Yes signs it.
Costello: This is nuts! Guess Who's on first, Who is on second, the Band is on third, and Yes is on fourth!
Abbott: You finally got it right!
Costello: I don't even know what I'm saying! Forget it.
Abbott: Forget it?
Costello: Right. I'm not going if you won't tell me who's playing; and if you say they're playing second, I'll sock you one!
Abbott: OK! OK! So what will you do instead of coming to the concert?
Costello: I think I'll go to Boston.
Abbott: Oh. We couldn't sign them!