Calf of Man Puns

He can't afford to buy a whole herd of cows all at once, but he figures he can start small and work up. So he buys a dozen cows and two bulls. He puts the bulls in separate pastures, and splits the cows evenly, and waits. After a couple weeks, he realizes that most of the cows in one pasture are pregnant, but on the other side of the fence, nothing has been happening. He calls up his neighbor, Elmer, an old country feller who has been farming since he could walk. "See, there's your problem," the old man says, "That one's a bull, but the other's a steer." The city slicker says, "Well, I don't know what the difference is. Could you put it in terms I might understand better?" Elmer says, "Well..."

"One's regular and the other is de-calf."