THEY'RE MADE OUT OF MEAT, by TERRY BISSON
"Oh, there's a brain all right. It's just that the brain is made out of meat! That's what I've been trying to tell you."
"So ... what does the thinking?"
"You're not understanding, are you? You're refusing to deal with what I'm telling you. The brain does the thinking. The meat."
"Thinking meat! You're asking me to believe in thinking meat!"
"Yes, thinking meat! Conscious meat! Loving meat. Dreaming meat. The meat is the whole deal! Are you beginning to get the picture or do I have to start all over?"
"Omigod. You're serious then. They're made out of meat."