"Cows"

A city slicker was visiting a dude ranch and being
shown around. As they were walking the visitor
said to one of the cowhands. "Are we going to be
driving that big bunch of cows over there?"

The hired hand replied, "Not bunch, it's a herd."

"Heard what?"

"Herd of cows."

"Sure I've heard of cows," exclaimed the slicker,
"There's a bunch of 'em right over there."