A! - a beer
B! - beer
C! - the thing we sail on *(with waving arm motion)
D! - das beer - German for beer
E! - 'e needs a beers
F! - if I only had a beer
G! - gee I wish I had a beer
H! - each and everyone of us needs a beer
I! - I need a beer
J! - my beer distributor
K! - his wife
L! - ... uh, not with ladies present
M! - 'em guys over there need a beer
N! - 'nother beer
O! - oh I wish I had a beer
P! - self explanatory
Q! - a French word *(I prefer "the line to the john")
R! - a pirate's favorite word
S! - what you fall on when you've had to much beer
T! - why we beat the English
U! - you need a beer
V! - 'vee all need a beer
W! - you and you need a beer
X! - Jay's former wife
Y! - why don't we all have a beer
Z! - ze beer - French for beer