The doctor, the lawyer and the accountant were discussing the pros and cons of wives and mistresses.

"A wife is much better," the doctor opined, pointing to the benefits of having a dinner cooked and a shirt ironed, not to mention a regular sex life.

The lawyer, however, put a strong case for the excitement of having a mistress.

"The ideal," said the accountant, "is to have a wife and a mistress. When I'm not with the wife she thinks I'm with the mistress, when I'm not with the mistress she thinks I'm with the wife and all the time I can be doing the accounts."