I am from New Zealand AMA

An Eastern newspaper correspondent had just arrived in an old Western town when he noticed a curious lack of women. Walking into the local saloon he asked, "What do you fellas do around here for entertainment?"

"Ya mean women?" asked the local fella. "We ain't got none. 'Round here folks use sheep."

"That's disgusting," said the correspondent. I've never heard of such moral degradation."

However, after a few months, the correspondent's rocks were beginning to ache and the sheep were looking more and more attractive. So he finally went out and found himself a comely sheep, brought her back to his room, shampooed her, and tied ribbons in her hair. After a bottle of champagne, he lured the sheep into his bedchamber and released his pent-up frustration's.

Afterward, he escorted the sheep to the saloon for a drink. As the correspondent and his woolly mate entered, a hush fell over the patrons and the anxious couple became the object of many stares.

"You bunch of hypocrites!" the reporter yelled. "You've been doing it with sheep for years, but when I do it you look at me like I am some sort of pervert!"

One cowboy in the back of the crowd spoke up and said, "Yeah, but that's the sheriff's gal!"

Actually found this linked in /r/tifu

http://homepages.ihug.co.nz/~mitsi/joke.htm