The letter F.
You stop milking a cow after 14 years..
One has a moustache and smells of fish and the other is a walrus.
They quack up
You want flies with that?
You take the letter "S" out of "sub", and the letter "F" out of "way".
Firetruck
an Envelope EDIT: My deepest Canadian apologies to those who are calling this a riddle. I always took it as a cheesy joke
Aye, Aye! Arrrr! & the Seven Seas!
Pork and bologne sammiches.
Rave at the party.
Swine flu