<DIV>Seamen: from mariners on huge yachts to competitive sailors in races like the America’s cup to recreational boaters, the combination of men and water is irresistible. Whether they’re wearing Speedos or slickers and handling megayachts or windsurfers, these guys can set sail right to our heart.<BR><BR>Neil Plakcy, the editor of <I>Hard Hats, Surfer Boys, Skater Boys, The Handsome Prince</I> and <I>Model Men</I> sailed the high seas and gazed through many a porthole looking for stories of navy men, yachtsmen, and even a pirate or two and the fun they get up to, on land and on sea. These naughty and nautical guys will turn you on with their large masts, from fresh-faced tan youths to the rich yachtie with silver flecks in his hair. Imagine watching those muscles work as they grind winches to set and control sails, steer from the helm, or tack a sailboard.<BR></DIV>