A man walks into a bathroom and starts taking a leak. Next to him is an elf also taking a leak. He casually looks over and sneaks a peak and notices the elf's huge organ. He an't resist asking the elf how he got such a huge penis. The elf tells him he's one of Santa's helpers and Santa himself gave it to him.

The man asks the elf how he could get a penis like his. The elf explains that he could grant the man three wishes. So the man wishes for: 1. All the money in the world. "No problem," says the elf. 2. All the women in the world. "No problem," says the elf. 3. A dick as big as his.

The elf agrees to grant him his three wishes provided the man lets the elf fuck him in the ass. So the man thinks to himself, all the money, all the women, plus a huge dick, and he let's the elf have his way with him.

After the excruciatingly painful ordeal the man ask for his three wishes. The elf turns and says, "You imbecile, you still believe in Santa Claus?"