That's not very funny but it is pretty offensive.
Hey hey, he's entitled to his own brand of humor... even if I agree with you...
-----------------------------------------------------------------------------------
A man is sitting at the bar of a restaurant in a skyscraper getting hammered. He looks to his left and sees a guy drinking like it's going out of style, but he doesn't look a bit phased.
The first guy says to the other "Hey man, how do you drink so much without fallin off that stool?"
The second guy says "Listen bud, don't tell anyone, but since you asked, I'll let ya in on a secret... once you drink enough, it's just fuel, you can fly."
The first guy says "STFU, no way."
The second guy says "You look like you had enough. Watch, I'll go first."
The second guy gets up, goes to a balcony, opens the door, and jumps off it.
The first guy runs to the balcony, screaming in horror. He looks out over the sky and sees the second guy flying!
The second guy comes back in and says "Come on bud, it's fun, you try it!"
The first guy is a little nervous, but he gets up on the bannister, looks down, and jumps!!!... and plummets 30 stories to his death.
The second guy walks back to the bar and orders a whiskey. When the bartender brings it, he says "Ya know Superman, you're an @$$h0le when you're drunk."