The Bilingual pun reference article from the English Wikipedia on 24-Apr-2004
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Bilingual pun

Time you got around to sponsoring a child
A bilingual pun is a pun in which a word in one language is similar to a word in another language.

Which is better, snow or milk?
Better leite than neve.
(Portuguese. Leite is milk, and neve is snow. The phrase with the Portuguese words substituted into it sounds like "better late than never".)

"My name is Jönsson, with two pricks over the first 'o'".
(Prick is Swedish for dot.)

"The plane took of with a great fart and disappeared in the horizon as a prick"
(Norwegian. Fart is how one would spell "speed". Prick is "dot".)

"What a mess you have made!"
(Norwegian. Mess is almost the word for "conference".)

A Spanish speaker who knows no English goes into a clothes store in an English-speaking country and wants a garment but doesn't know how to ask for it. After the manager shows the Spanish speaker every article of clothing in the store, she shows the Spanish speaker a pair of socks, and the Spanish speaker says:
"¡Eso sí que es!" ("That's what it is!") The manager responds:
"If you could spell it all along, why didn't you say so?"
("¡Eso sí que es!" sounds like the English letter sequence "S-O-C-K-S."