Ask a French person to read these three letters aloud to you: G P T. When read in French it will sound like they've just said: J'ai pété, I have farted. You can then look at your victim with an expression of disgust at what they've just declared to you.
Sent by: James G
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Cue much hilarity in France when GEC merged with Plessey Telecom, to form ... GPT. Sent by: Julian