By MrChgoLaughs

Susan was not enjoying having to work late. However, part of being the manager of a department requires occasional late hours. Annual review time was always one of the worst. The women in her Accounting department were all pretty good, but there were a few who needed a fire lit under them. Debra and Lynne were the worst and Susan was frequently having to call them on the carpet for slackness. In Accounting, precision is vital and those two just didn't seem to fathom that principal.

As Susan continued working at her desk, closed in her small office, she was unaware of the activity outside her door. Debra and Lynne knew that their reviews were probably not going to be very high and budget constraints were pointing to a possible staff reduction. They had plans to help Susan have a more favorable review for them. They had managed to secure a small tank of nitrous oxide from a dentist friend and carried it into the deserted office to the door of their late-working boss. Placing a small tube under her door, they opened the valve that slowly allowed the gas to flow into her confined office.

Susan was having trouble concentrating on the task at hand. She found herself giggling at little mistakes she was making on the reviews. She shook her head and sat back in her chair for a minute. Suddenly, she found herself laughing outright for no apparent reason. What was going on here? She shook her head again and rubbed her face with her hands, then took a deep breath and let it out……..and began laughing once again! This time she didn't bother to fight it. She figured she was probably just tired and her body was trying to give her a release. She sat back, stretched her legs out under her desk, placed her arms over the back of the chair, and just belly laughed.

It was at that point that Debra and Lynne opened the office door and walked in.

"Whaahaaaahahaat are you two doohooohoooing here?" Susan asked between breaths.

Lynne looked at her and saw her feet sticking out from under the front panel of the desk. She squatted down and pulled Susan's left foot over to the desk leg and tied it there, up off the floor. She repeated the same action with her right foot. Meanwhile, Debra had walked over behind Susan and tied her wrists together and down to the legs of her office chair, keeping Susan's arms over her head. Being in the room with the nitrous was now beginning to affect Debra and Lynne a little bit too and they started giggling at the bound and laughing Susan.

"Well, Deb…..heeheeheheheheee……looks like our boss is really enjoying herself."

"Giggle, giggle….yeah, but I think we need to help her out a little more, don't you? We want to make sure this review process is as enjoyable for Susan as possible. Heeeeheheeheheee."

Debra stood next to Susan and began running her fingers over her exposed ribs. At the same time, Lynne sat down in front of the desk, removed Susan's heels, and began running her nails along her stockinged soles. The reaction from Susan was immediate and violent.

"Whaaaaaahaahaahahhaahaat are yoooohoooohooooohooooo doing??? Haaaaahahhhaaaa! Ahaahhahaaa!!! Stop that!!! Haaahhaa!!", Susan laughed to her tormentors. She wiggled her nyloned toes and bucked around in the chair as the two employees tickled her mercilessly, giggling and laughing along with her.

"We're tickling you, Susan. What'd you think? Heehehehehehee!", giggled Debra.

"Giggle giggle giggle……..Debra and I want to be sure that our evaluations will be shining examples for the rest of the office to follow. Heeehehehehehee! Don't you think we deserve that, Susan?", teased Lynne.

Susan couldn't even answer she was laughing so much. She'd always been rather ticklish, but the gas just made her all that much more susceptible to their torture of her feet and ribs. She just *couldn't * stop laughing, even when they briefly stopped tickling her.

"OKOKOKOKOKOKKKKKK!!!! You twooooohoooohooohoooo win! Just stop tickling meeeheehehehehehee!!!", laughed Susan.

Lynne and Debra, still giggling themselves, untied Susan's hands and sat nearby as she finished their evals. They left her stockinged feet tied to the front legs of her desk, just as a reminder of what could happen if she tried to fool them. Still giggling every now and then, Susan finished both of their papers and they looked them over together, agreed that they were "fitting", then they each signed them. Lynne knelt down to release Susan's feet, but tickled her for one more minute, just for fun. Susan screeched again, slapping her hands on the desk and begging Lynne to stop. Finally, the two ladies left the giggling Susan to recover, their future with the company very secure indeed.