Three men die in a car accident Christmas Eve. They all find themselves at the pearly gates waiting to enter Heaven.

On entering they must present something with a Christmas flavour.

The first man searches his pocket, and finds some Mistletoe, so he is allowed in.

The second man presents a cracker, so he is also allowed in.

The third man pulls out a pair of panties. Confused at this last gesture, St. Peter asks, "How do these represent Christmas?"

"Easy," he grins, "They're Carol's."