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 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.