l NX WXF VWXM MOGFOGB l MCD C SCW NBGCSLWZ l MDC C HJFFGBTIQ XB MOGFOGB l CS WXM C HJFFGBTIQ NBGCSLWZ l CS C SCW Clearly l is I (and L is i) Also, C must be a i NX WXF VWXM MOGFOGB i MaD a SaW NBGaSiWZ i MaD a HJFFGBTIQ XB MOGFOGB i aS WXM a HJFFGBTIQ NBGaSiWZ i aS a SaW S looks like it might be m to give "i am" and X looks like a vowel that both begins and ends 2-letter words, guess o i No WoF VWoM MOGFOGB i MaD a maW NBGamiWZ i MaD a HJFFGBTIQ oB MOGFOGB i am WoM a HJFFGBTIQ NBGamiWZ i am a maW Then N = d to give "i do" as the first two words seems sensible i do WoF VWoM MOGFOGB i MaD a maW dBGamiWZ i MaD a HJFFGBTIQ oB MOGFOGB i am WoM a HJFFGBTIQ dBGamiWZ i am a maW F looks like t (common doubled consenant, and occurrance in "i do WoF", which also suggests that W = n i do not VnoM MOGtOGB i MaD a man dBGaminZ i MaD a HJttGBTIQ oB MOGtOGB i am noM a HJttGBTIQ dBGaminZ i am a man and M = w and D = s would give "i was" in two places, and also turn "i do not VnoM" into "i do not know" with V = k i do not know wOGtOGB i was a man dBGaminZ i was a HJttGBTIQ oB wOGtOGB i am now a HJttGBTIQ dBGaminZ i am a man Now guessing that "i do not know wOGtOGB" is "i do not know whether" gives G = e, O = h, and B = r i do not know whether i was a man dreaminZ i was a HJtterTIQ or whether i am now a HJtterTIQ dreaminZ i am a man Well, Z is clearly, g, and we are left with the mystery word "HJtterTIQ". A little thought suggests "butterfly", which is consistent (in the sense that it doesn't introduce any conflicts with what we already have (as "batterboy" does). i do not know whether i was a man dreaming i was a butterfly or whether i am now a butterfly dreaming i am a man So we have solved it with no appeal to frequency analysis at all.