Chapter 1

Over the last 3 years Martha has been working with Ronald Banks a CPA that does most of his work at the clients office. She takes care of the phones and any book keeping that he needs to keep all the clients up to date with their Profit and Loss statements.

Martha is a divorced mother of 3 Children: Two boys 25 and 17 and a girl 22. She is responsible for the college loans of the first two children and is saving for the college of her last son. The 53 year old lady is a plain looking woman about 5'9" tall with red shoulder length hair and a figure she keeps trim with exercise. Her breasts are small, with very large nipples, but firm, with a small waist and womanly hips. She thinks her best asset is her long shapely legs. For what she lacks in physical beauty she more than makes up for it with her personality and caring instincts looking at the whole woman she is very beautiful, although very shy.

Ronald and Martha have been becoming very close friends since his divorce last year. They have been out on numerous occasions, but they have not become intimate, because Ronald told her he did not want to mix business with pleasure. All that changed when his 18-year-old son came to live with him after his graduation from high school. Ronald's ex-wife felt that Mark needed a man to direct him in the way of the world, as he will be going to college in the fall. Mark wanted to be A CPA like his father, so he will be working in the office with Martha for the summer.

Martha could not take her eyes off of Mark. The last time she saw him he was a skinny kid, very shy and was picked on in school. The Three years since she saw him last have been good to him. He was almost 6 feet tall and very muscular, although he was still very shy. When Martha hugged him he blushed 6 shades of red.

Mark went to school with Martha's youngest son until Ronald and his mother broke up, and then moved away. Mark was at Martha's house many times. He could always tell her anything. Mark could confide in Martha and she never criticized him, she always listened to him very intently and tried to help him with his problems. Something his parents never did, when he wanted to talk to them they were always too busy.

For the first week Mark was very quite, almost every time Martha looked up from her work she noticed Mark looking at her. She watched out of the corner of her eye as she was working she definitely could see that he was constantly looking at her.

Mark and Martha were alone most of the time in the office. Mark came over many times and started to say something to Martha, but turned and walked away mumbling to himself. He kept on peeking at her when he thought she was working.

Finally Martha said. "Is there something that I can help you with Mark?"

"I-I need to talk to you about something, but I am afraid that you will get mad at me?" Mumbled Mark almost in a whisper, looking at his feet and blushing.

"You can talk to me about anything and I won't get mad at you. I will try to help you out?" Stated Martha walking to Mark holding her arms out to hug him in a motherly way.

"I am going to college in the fall and I need to know how to please a woman. I need to build my confidence with them, but am afraid to ask out a girl. God I have never had more than one date with a girl. I need you to teach me how to talk to woman and please a woman?" Mark gushed the words falling out of his mouth before he could stop them looking down at the ground with a very red face.

Martha was speechless it took her a minute to gather her thoughts then said. "Well I guess I could get some books you could look at and we could go over them?"

Relieved Mark said, "Would you really try to help me?" still blushing a little but feeling a lot better.

It took Martha a week to get some books that would help Mark out. She gave them to him to read. Mark did not say anything about the books for over a week, then one morning, just after his father left for a meeting with a client in another state he brought out the books.

"I don't understand any of this material Martha. I need to have someone teach me how to please a woman. Could you please help me?" He pleaded with her looking very stressed.

"How do you think I can help you? She asked knowing the answer but she did not know if she could go through with what he will ask her to do.

"I want you to show me how to treat a woman and I want to know how a woman likes to be touched." Said Mark looking at Martha with his masculine, but innocent eyes.

"Lets get this work done then I will see how we are doing at the end of the day. I have to think about this." She said without giving him a yes or no answer.

As Mark went back to work he was happy that she did not say no. To Mark she is the most beautiful woman that he knows. Before they knew it all the work that they needed to do was complete for the day. It was 3:30 in the afternoon. Martha hoped that Mark forgot about what they were talking about earlier in the day.

Martha was filing all the work that they did during the day. Setting up all the work for Ronald to pick up in the morning. Mark disappeared into the break room. The break room consisted of a table with 4 chairs, a microwave, set of cabinets with a sink and a couch that opened into a bed. Mark put all the books on the table, there were many bookmarks in them.

"Mark where are you? It is 4 PM time to go." Said Martha as she walked into the break room to get her coat from the hanger trying to get out of the building before Mark could ask her the questions that were on his mind.

Mark said as she walked through the door. "I have all the books marked in the areas I want to go over with you. Will you help me please?"

Seeing all the books on the table stopped Martha in her tracks. She could not say no to Mark he was so sweet and such a gentleman. Mark was looking at her, waiting for her answer.

"I will help you Mark, but it has to be our secret. When I say stop we stop." Said Martha as she could not say no to anyone who needed her help.

Martha was dressed as always today in a blouse buttoned to the neck, a blazer, bra, skirt, panties, and pantyhose. She walked to the table and sat down, after she took off her blazer and put it on a hanger, trying to stall for time hoping someone will call or knock on the door.