This came around on the joke list at work a few days ago; seems pretty spot on:
“Man is a woman's best friend. He will reassure her when she feels insecure and comfort her after a bad day. He will inspire her to do things she never thought she could do; to live without fear and forget regret. He will enable her to express her deepest emotions and give in to her most intimate desires. He will make sure she always feels that she's the most beautiful woman in the room and will enable her to be confident, sexy, seductive, and invincible.
“No wait...... sorry....... I'm thinking of wine.
“It's wine that does all that.
“Sorry.”