A farmer has a sheepdog that is extremely intelligent, in fact it is so intelligent he even taught it to speak.
One day the farmer says to his dog, “Go and get all my sheep out of the field and into this pen so i can dip them.”
The dog says, “Sure thing Boss!” and runs out into the field.
After just a few minutes the dog gets all the sheep into the pen and comes back and says “Okay, chief – all 40 sheep accounted for.”
The farmer says, “But I was counting them as they came in and I only got 38!”
The sheepdog replies, “I should know, I rounded them up.”