Who is that with a neck and no head, two arms and no hands? What is it?

Three men in a cafe order a meal the total cost of which is $15. They each contribute $5. The waiter takes the money to the chef who recognises the three as friends and asks the waiter to return $5 to the men.

The waiter is not only poor at mathematics but dishonest and instead of going to the trouble of splitting the $5 between the three he simply gives them $1 each and pockets the remaining $2 for himself.

Now, each of the men effectively paid $4, the total paid is therefore $12. Add the $2 in the waiters pocket and this comes to $14. Where has the other $1 gone from the original $15?

In the attached figure, you can see a chessboard and two rooks placed on the chess board. What you have to find is the number of squares that do not contain the rooks. How many are there?

Can you find the dog hidden in a group of pandas?

You’re out on the water and see a boat filled with people. You look away for a second and look back again, but this time you don’t see a single person on the boat. Why? Hint: The boat did not sink.

Two girls were born to the same mother, on the same day, at the same time, in the same month and year and yet they're not twins. How can this be ?

That attorney is my brother, testified the accountant.

But the attorney testified he didn't have a brother.

Who is lying?

Rose, Lily and Jasmine decided to buy flowers for their moms on Mother's Day. One of them bought lilies, the other roses, and the third one jasmines.
'It's funny!' said the girl with roses, 'we bought roses, jasmines and lilies, but none of us bought the flowers matching her name'.
'You're right!', said Lily.
What kind of flowers did each of the girls buy?

Peter wakes up daily to pick up his cycle and crosses the border between Spain and France daily with a bag on his shoulder. He is investigated daily by the officials but they don't find anything suspicious.

If we tell you that he is smuggling something what would it be?

In a contest, four fruits (an apple, a banana, an orange, and a pear) have been placed in four closed boxes (one fruit per box). People may guess which fruit is in which box. 123 people participate in the contest. When the boxes are opened, it turns out that 43 people have guessed none of the fruits correctly, 39 people have guessed one fruit correctly, and 31 people have guessed two fruits correctly.
How many people have guessed three fruits correctly, and how many people have guessed four fruits correctly