This is a very old, very tired beer joke attributed to Monty Python.
     I'll spell it out for you:

     Q: Why is making love in a canoe like drinking American beer?
     A: Because they are both fucking close to water!

     But don't ever repeat this on the Net or the following will occur:

     1.  You will be scorched to a crunchy black by some excruciatingly
         creative individuals.
     2.  You will receive a number of "corrective" e-mails.
     3.  Your family/relatives will be visited by "Guido", a large,
         ill-tempered man with hairy knuckles.

     ...in that order!

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