"The analogy we have is this is like turning around an ocean liner, " he said.

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Even lovers gazing over the rail of an ocean liner were usually smoking.

BBC: NEWS | UK | Magazine | A Point of View

The world has never seen their like:huge, lightweight vessels sporting lots of sail, plus all the comforts of an ocean liner.

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The original Titanic was the world's largest and most luxurious ocean liner when it hit an iceberg in the North Atlantic and sank on April 15, 1912.

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The same goes for train travel and car travel but there is an exception for travel by boat: if you travel by ocean liner, cruise ship, or other form of luxury water transportation for business purposes, there is a daily limit on the amount you can deduct.

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"Although 95 years have passed since the world's most famous luxury liner sank in the North Atlantic Ocean, there continues to be an endless demand for information regarding Titanic - whether it be facts, legends or myths, " he said.

BBC: Last Updated: Friday, 2 March 2007, 12:45 GMT

But despite its streamline design, the shark-shaped ship travels at an average speed of just 7.5 knots -- about that of a large ocean liner.

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