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Frankie Boyle takes the piss out of Paralympic athletes.
I'm not offended by much. The thing with Frankie Boyle is that he makes the most obvious joke possible and tries to make to as offensive as possible. The last time he said something funny was probably 2008.
http://www.guardian.co.uk/media/2012/aug/31/frankie-boyle-paralympics-twitter-jokes?newsfeed=true