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                        DEAR WIFE: 
                         
                        During the past year I have tried to make love to you 365 times. 
                        I have succeeded 36 times, which is an average of once every ten days. 
                         
                        The following is a list of why I did not succeed more often: 
                         
                        54 times the sheets were clean 
                        17 times it was too late 
                        49 times you were too tired 
                        20 times it was too hot 
                        15 times you pretended to be sleep 
                        22 times you had a headache 
                         
                        17 times you were afraid of waking the baby 
                        16 times you said you were too sore 
                        12 times it was the wrong time of the month 
                        19 times you had to get up early 
                        9 times you said weren't in the mood 
                        7 times you were sunburned 
                         
                        6 times you were watching the late show 
                        5 times you didn't want to mess up your new hairdo 
                        3 times you said the neighbours would hear us 
                        9 times you said your mother would hear us 
                         
                        Of the 36 times I did succeed, the activity was not satisfactory because: 
                         
                        6 times you just laid there 
                        8 times you reminded me there's a crack in the ceiling 
                        4 times you told me to hurry up and get it over with 
                        7 times I had to wake you and tell you I finished 
                        1 time I was afraid I had hurt you because I felt you move 
                         
                        ******* 
                         
                        TO MY DEAR HUSBAND: 
                         
                        I think you have things a little confused. 
                        Here are the reasons you didn't get more than you did: 
                         
                        5 times you came home drunk and tried to screw the cat 
                        36 times you did not come home at all 
                        21 times you didn't cum 
                        33 times you came too soon 
                        19 times you went soft before you got in 
                        38 times you worked too late 
                        10 times you got cramps in your toes 
                         
                        29 times you had to get up early to play golf 
                        2 times you were in a fight and someone kicked you in the balls 
                        4 times you got it stuck in your zipper 
                        3 times you had a cold and your nose was running 
                        2 times you had a splinter in your finger 
                        20 times you lost the notion after thinking about it all day 
                         
                        6 times you came in your pyjamas while reading a dirty book 
                        98 times you were too busy watching football, baseball, etc. on TV 
                        Of the times we did get together: 
                        The reason I laid still was because you missed 
                        and were screwing the sheets. 
                         
                        I wasn't talking about the crack in the ceiling, what I said was, 
                        Would you prefer me on my back or kneeling?" 
                         
                        The time you felt me move was because you farted 
                        and I was trying to breath. 
                          
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