1. What is brown, hairy and wears sunglasses?

A coconut on vacation. 

2. Why does a seagull fly over the sea?

Because if it flew over the bay, it would be a baygull.

3. What kind of water cannot freeze?

Hot water.

4. What kind of tree fits in your hand?

A palm tree!

5. What did the little corn say to the mama corn?

Where is pop corn?

6. What animal is always at a baseball game?

A bat

7. How do we know that the ocean is friendly?

It waves!

8. What do ghosts like to eat in the summer?

I Scream.

9. Where do sheep go on vacation?

The Baaa-hamas. 

10. And where do sharks go on vacation?

Finland! 

11. What part of the fish weighs the most? 

The scales. 

12. Why did the robot go on vacation?

He needed to recharge his batteries.

13. What did the reporter say to the ice cream?

"What's the scoop?"

14. What do you call seagulls that live near the bay?

Bagels. 

15. What happens if you throw a red sun hat in the water?

It gets wet! 

16. Why does ice cream always get invited to the party?

It's cool.

17. What did the beach say to the tide when it came in?

Long time, no sea. 

18. What does a mermaid use to call her friends?

A shell phone, of course. 

19. What do you pay to spend a day on the beach?

Sand dollars. 

20. Why did the detectives show up at the concert at the beach?

Something fishy was going on.

21. What is the difference between a piano and a fish?

You can tune a piano, but you can't tuna fish. 

22. What's the best kind of sandwich for the beach?

Peanut butter and jellyfish. 

23. Where do math teachers like to go on vacation?

Times Square 

24. Why did the elephants get kicked out of the pool?

They kept dropping their trunks. 

25. What did the ocean say to the lifeguard?

Nothing, it just waved. 

26. Where do ghosts like to boat on vacation?

Lake Eerie.

27. Why did the teacher jump into the pool?

He wanted to test the water! 

28. Why are mountains the funniest place to vacation?

They are hill-arious. 

29. Why don't oysters like to share their pearls?

Because they are shellfish. 

30. What should a toddler wear to go swimming?

Pool-ups. 

31. What did the kid say when the instructor told him he'd missed summer school? 

"No, sir. I didn't miss it at all."

32. What do frogs eat in the summer?

Hopsicles! 

33. Why didn't the sun go to college?

He already had a million degrees. 

34. What do you call a cantaloupe in a kiddie pool?

A watermelon. 

35. What has ears but can't hear?

A cornfield. 

36. How does a cucumber become a pickle?

It goes through a jarring experience.