There's three guys and they're out having a relaxing day fishing.
Out of the blue, they catch a mermaid who begs to be set free in
return for granting each of them a wish. One of the 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
analyzing 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 out all the mathematical solutions to
problems that have been stumping all the scientists of varying
fields: physics, chemistry, etc.

The last guy is so enthralled with the changes in his friends,
that he says to the mermaid: Quintuple my I.Q." The mermaid looks
at him and says: "You know, I normally don't try to change
people's minds when they make a wish, but I really wish you'd
reconsider."

The guy says: "Nope, I want you to increase my I.Q. times five,
and if you don't do it, I won't set you free."

"Please," says the mermaid "You don't know what you're asking...
it'll change your entire view on the universe...won't you ask
for something else...a million dollars, anything?" But no matter
what the mermaid said, the guy insisted on having his I.Q.
increased by five times it's usual power.

So the mermaid sighed and said: "Done."

And he became a woman.