Niece in Neece

Transcript
Dave: Hey, Andrew, I hear you're going to France to see your sister's daughter. I hear it's nice.

Andrew: It's pronounced "neece".

Dave: Oh, sorry...I hear it's neece.

Andrew: You mean "nice".

Dave: Yes. Nice is neece.

Andrew: "Neece" is nice.

Dave: Ohhhh, I get it.

Andrew: You do?

Dave: Yes. Your niece in Nice is neece.

(By now, Andrew can't take it anymore)

Andrew: ARGGGHHHH! YOU'RE SUCH A STUPID, BRAINLESS IMBECILE!

(Andrew is so upset that he faints. Dave doesn't understand why, though)

Dave: That wasn't "neece".