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, than 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 its usual power. So the mermaid sighed and said: "Done."

And he became a woman.