Once upon a time, these three guys are out having
a relaxing day fishing. Out of the blue, they catch
a mermaid who begs to be set free. In return she
promises to grant 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 IQ."

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: "Wow, can you
triple my IQ?"

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 IQ."

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 IQ times
five, 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
and won't you ask for something else? A million dollars,
anything?"

But no matter what the mermaid said, the guy insisted on
having his IQ increased by five times its usual power.

So the mermaid sighed and said, "Done."

And thus .... he became a woman.