My name is Samantha, but everyone calls me Sam. New Year's eve always makes me recall how my Dad and I became lovers. Before then, if anyone had suggested having sex with my father, I would have told him or her they were crazy. It isn't that I would have been repulsed by the idea; it just never entered my thoughts.

Mom left us when I was a senior in high school. My 38-year-old Mom dumped us for her golf instructor who was six years her junior. I came home from school that day in late January and found Dad sitting in the living room looking like his world had collapsed. When I asked what was wrong, he merely handed me the note he had been reading. It was very short.

Sean,

I've left with Doug Petersen. Doug and I are in love and have been for over a year. Our marriage is a farce and has been for the last five or six years. You just wouldn't recognize it. Doug's got a financial supporter to back him on the tour and I'm going with him. Tell Sam I'm sorry.

Diane

I was surprised and a little angry at the way she left, without a word to me, but I wasn't shocked. I had suspected that something was going on.

Dad and I survived. I graduated, and then I started at City College in a pre-law program. I was still living at home. I didn't want to leave Dad all alone - he had taken it real hard when Mom left. They had been married for over twenty years when she left. I had hoped Christmas would cheer things up, but it turned into a real 'downer' for us both. Dad's only 40 and a nice looking guy. He's about 5'11" and 160 lbs. or so, in good shape. I told him to get a date - go out and celebrate New Years - live it up a little. He was single again. I told him I wouldn't mind if he brought someone home... just call and let me know and I would stay over at Kathy's and give him some privacy. But, he said, "No, he wasn't sure he knew how to go out on a date, it had been too long. He'd just stay home and watch Dick Clark on TV."

On New Year's eve I bought four large bottles of champagne, two pinks and two whites. I was determined to liven things up. I rarely drink, even wine, so I didn't realize how much champagne I had purchased for just two people. That evening after a late dinner, I went upstairs and showered. I guess subconsciously I may have wanted to turn Dad on, because I put on my sheer baby doll outfit rather than my normal long nightgown. I remember admiring myself in the mirror. At 5'7" and a 34-26-35 figure, auburn hair and hazel eyes with a greenish tint to them, I thought I looked pretty good. My only complaint was my breasts - I always wished they were larger. I put on my robe and headed downstairs to welcome in the New Year with Dad.

He had a fire going in the den and was sitting on the sofa with his stocking feet up on the coffee table watching Dick Clark on the TV - it was 10:30, so we had an hour and a half before the ball dropped in Times Square. I worked the cork loose on the bottle and as it popped free yelled, "Happy New Year! Let's do a little celebrating!"

Dad was startled but then laughed as I poured the champagne for us. I sat down by him and we talked about anything and everything. I don't know how many glasses of champagne I had, but we went through that first bottle very quickly. I know he was more relaxed and loose than he had been all year. I was definitely beginning to feel the champagne when I got up and went to get another bottle.

I let him open the second bottle while I put some CD's on and muted the TV. Since I had a strobe light display that pulsed to the music hooked up to the stereo, I turned the overhead lights off. It was so warm with the fire going that I took off my robe and sat back down, cuddling up to him as he put his arm around me. My left hand was resting lightly on top his thigh. We talked and had a couple more glasses of champagne. When a nice slow song came on, I pulled him up and said, "Let's dance. Dance with me - it's New Year's Eve." At first he said no but I insisted and he gave in.

I finally got him to hold me close and dance the way you're supposed to on a slow dance. When I pulled him even closer and laid my head on his shoulder I found out why he had been holding me off - he had an erection, a big one. I could feel it pressing against my abdomen. It may have been all the champagne, but when I realized what was pressing against me, I felt a sudden rush of warmth in my pubic area and felt my pussy becoming moist. He tried to pull away but I held him tighter and pressed against him, enjoying the feel of his hard erection against me. I was especially excited by the fact that I was causing him to have such and erection.

I'm no puritan. I loss my virginity when I was 16 but I had not had that many boyfriends that I have made love with, only two in four years. As lovers I would have to say that they were probably a 5 on a scale of one to ten... neither of them had ever turned me on the way my Dad was getting to me. At that moment, I noticed on the TV that the ball had started to descend. I whispered, "Daddy, it's the New Year." I wrapped my arms around his neck and kissed him. As we kissed I parted my lips and gently probed his closed lips with my tongue. Just when I thought he wasn't going to respond he hugged me tightly and opened his lips. I thrust my tongue as deep into his mouth as I could and pressed my hips against him, grinding my pelvis against his hard prick. Dad kissed me back, thrusting his tongue into my mouth, playing with my tongue. I could feel my cunt beginning to react, becoming wet, aching to be touched.

Finally we broke the kiss, both of us breathing heavily. He looked at me and said, "Sam, we can't... we shouldn't be doing this. It isn't right."

I just continued to hold him tight and told him, "Daddy, I'm not some kid you're taking advantage of... I'll be twenty next month... I'm a grown woman. I know what we're doing, and I know what I want... I want you." I pulled his lips to mine and kissed him as deeply as I could. Taking his hand, I guided it up under my top and placed it on my bare breast. I moaned softly as his hand massaged my breast, rubbing my erect nipple against the palm of his hand. I had never felt such an intense sensation in my vulva and my vagina before as I pressed against him - an ache, a deep desire, to feel him touch me - to feel him in me.

I fumbled with his belt and loosen his trousers letting them fall around his ankles. I pushed his briefs down freeing his cock. Taking his warm hard cock in my hand, I was amazed at its size. Dad isn't a large man physically, but his rigid cock was bigger and longer than either of the other two cocks I had seen fully erect. Living together over the years I had seen Dad naked before, but never with an erection. As Dad lifted my top over my head, I sank down on my knees. And grasping his prick in my hand, I kissed it, licking its large plump head gently and then slipped it between my lips deep into my mouth. I heard Dad moan and felt him grip my head as he began to slowly pump his prick into my mouth, fucking it gently like it was a pussy with a tongue in it caressing his large prick.