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Where did the expression "Three sheets in the Wind come from?

i have often heard people say someone was three sheets in the wind,when they were drunk,but i never knew where the expression came from.

I read once that it comes from sailing, meaning that the vessel is REALLY moving along because many sails or "sheets" are unfurled and catching the wind. It means, in the case of someone who has over-indulged, that they're VERY drunk, of course.

I've usually seen it as "three sheets TO the wind," as a sail is turned to the wind to catch the most wind that it can.