There's these 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.

Now 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.