A man was sitting on a blanket at the beach.  He had no arms and no legs.

Three women, an American, a Kiwi and a Australian woman, were walking past and felt sorry for the poor man.

The American woman said 'Have you ever had a hug?'  The  man said 'No,' so she gave him a hug and walked on.

The  Kiwi woman said, 'Have you ever had a kiss?' The man said, 'No,'  so she gave him a kiss and walked on.

The Australian   woman came to him and said, 'Have you ever been fucked?'  The man  broke into a big smile and said, 'No.'

She  said, 'You  will be when the tide comes in.'