How can i change the shell executing my shell script ?

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http://www.linuxquestions.org – Hi, I am facing a problem,i m using Ubuntu 12.04 and the default shell on which i am working is bash.Though i specified in the interpreter line in the shell program to use Bourne Shell it is still working with Bash,i even tried to run it this way- sh sample.sh But in vain,it is only executing the Bash Shell What should i do? (HowTos)