By JILL GERSHON

Commercials, what a way to go. Have you ever realized that some commercials really test your intelligence? How about the little man floating in the toilet tank advertising something to freshen your bathroom. People often say to themselves, "I wonder where they get that little man?"

Another favorite is "Big Wally." Just picture yourself spraying this product on your wall and having a big, husky man wipe onto your cloth. As you're wiping, he would be saying something like, "You wiped too soon . . .

Commercials are put into categories ‑ difficult, so‑so, and easy. No more tangles, for instance, is considered hard. Why? Well, the first 14 times it was taped, the little girl screamed because the comb was ripping her hair out.

The fifteenth through the twenty‑third time, she forgot her lines.

"The baby wearing Pampers is the drier, happier baby." That's why he's crying! The reason he's crying is because his pins have popped open and are digging into his chubby little legs.

Remember the war between the pink and blue soap pads? That pink guy was tough, but no one can beat "Big Blue." Some commercials have sayings that make you laugh.

Alka‑Seltzer came up with a few good ones. "I can't believe I ate the whole thing," was catchy. What about "Try it; you'll like it."

Well, they must have lost their magic touch; I haven't heard from them lately.

Then, of course, there's my favorite and yours, the competition commercial. Endust, for instance, has two women racing down a dusty floor, and the dustier mop wins.

Well, we must realize that commercials are just part of our everyday life. Try to imagine how boring television would be without them.