'Three Men in a Boat (To Say Nothing of the Dog)' is a humorous account by Jerome K. Jerome about a two-week boating holiday on the Thames from Kingston to Oxford and back. Initially intended to be a serious travel guide, the book's humorous elements took over, making it a comic novel. The book mixes local history and sentimental passages with witty and fresh jokes, making it enjoyable for modern readers. One of the most praised aspects of the book is its timeless quality, which allows readers to relate to and appreciate the humor of the story. Overall, the book is a delightful and humorous account of a boating adventure on the Thames.