What is U.g.?
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U.G. is short form for Ultimate Gay. See there's gay, and then there's ultimate gay. Two very different things. You can say your friend is 'ultimate gay' when they are or aren't gay, but act gayer then the gayest of gays.
Jeff: Oh my gosh, like look at the butt on that ramming bull! GRRRRRRRRR
Geoff: Buddy you're U.G.!!
See
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Combination of Encoder, and Orgasm.
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