Nearly half of workers have at some point imagined their boss naked to help them get through boring meetings, according to a TV poll.
The study for Sky TV was trying to find out what workers are really thinking about when they are supposed to be paying attention.
The survey of 4,000 adults found that sex came top of the 10 preoccupations that workers were most likely to have during business meetings.
More than half Ė 57 per cent Ė said this was their favourite subject for daydreaming, although there were notable variations between men and women.
While a similar percentage overall admitted to thinking about sex, more than half of men admitted they have imagined having sex with a co-worker (58 per cent), compared with just 21 per cent of women.
A quarter of women admitted to staring at colleagues with a discerning eye for fashion, paying more attention to what colleagues were wearing than their sexual attractiveness.
Women were most likely to be planning their next holiday or their evening meal whereas men were more likely to be planning their TV viewing or thinking about household bills that need to be paid, the poll also found.
The survey also noted the concentration levels of different professions. Lawyers rated themselves as the most professional with 100 per cent reporting their concentration in meetings was high or very high.
Those working in sales rated their concentration as the lowest, with 22 per cent admitting they pay little attention during meetings and were always drifting off.
Teachers and those working in the media were the most likely to be thinking about sex.
Members of the police or fire services were the most likely to be dreaming about sex with the boss or a colleague, followed by accountants and engineers.
Workers in London were most likely to be dreaming about having sex with the boss or a colleague, while those in Scotland were most likely to be planning their next holiday or preoccupied with office politics or gossip.
Nearly half of Welsh workers daydreamed about being at home watching TV.