Listen to The Third Man Theme online. The Third Man Theme is an English language song and is sung by Victor Borge. The Third Man Theme, from the album The Very Best of Tom Lehrer, Victor Borge and Flanders and Swann. The Kings of Comedy: 3 Hours of Non-Stop Laughter from the 50's, was released in the year 2012. The duration of the song is 1:18. Download English songs online from JioSaavn.