Paul (Death Has a Shadow)

Paul was an accountant in Peter's head.

History
A hungover Peter stated that it felt like there was accountants "cranking adding machines" in his head. Inside his skull, Paul questioned fellow accountant Dick on whether he wondered what was outside the "walls". Dick tells Paul that he believes his question is dangerous thinking and that it would be best for him to stick to his work.

Trivia

 * The accountants represent an exaggeration of Peter's hangover-induced headache.