Three men are walking along the seafront when they encounter a mermaid lazing about in the surf below them. The mermaid seems friendly, and the men are amazed at seeing this beautiful woman, so they strike up a conversation with her and make their way down to the beach.
Eventually, the first man asks “Have you ever been kissed before?”
“No,” responds the mermaid. So the first man kisses her, she enjoys it.
The second man then asks “Have you ever had your breasts fondled before?”
“Oh, my, no!” says the mermaid, clearly embarrassed.
The second man then convinces her to allow him to fondle her breasts. She enjoys this more than the kiss.
Finally, the third man says to the mermaid “have you ever been fucked before?”
“Oh, goodness, no!”, the mermaid says, her face bright red from embarrassment.
The third man responds, “Well, you are now love, the tide’s out”