These three guys are out having a relaxing day of fishing.

Out of the blue, they catch a mermaid who begs to be set free in return for granting each of them a wish.

Now, one of these guys just doesn't believe it and says, 'OK, if you can really grant wishes, then double my I.Q.

' The mermaid says, 'Done.' Suddenly the guy starts reciting Shakespeare flawlessly - and analyzes it with extreme insight. The second guy is so amazed he says to the mermaid, 'Triple my I.Q.' The mermaid says: 'Done!' The guy starts to spout the solutions to mathematical problems that have stymied chemists, physicists and mathematicians since the beginning of time. The last guy is so impressed that he says to the mermaid, 'Quintuple my I.Q.' The mermaid looks at him and says, 'I don't normally try to change people's minds when they make a wish, but I'd really wish you'd reconsider.' The guy says, 'No way, I want you to quintuple my I.Q., and if you don't, I won't set you free.

' 'Please,' says the mermaid, 'You don't know what you're asking.. it will change your entire view of the universe... won't you ask for something else...

10 million dollars, anything?' No matter how hard the mermaid pleads, he remains steadfast. He instists on having his I.Q.

increased five fold. The mermaid sighs and says, 'Done!' And he becomes a woman.