Yes Minister's master of obfuscation Sir Humphrey Appleby has returned to TV after more than 20 years, exclusively for Newsnight.
In his second memo, Sir Humphrey responds to the Liberal Democrat party's manifesto promises and gives his advice for any incoming minister.
The role of Sir Humphrey, made famous by Sir Nigel Hawthorne, is played by Henry Goodman.
Broadcast on Tuesday 27 April 2010.
The final Memo to the Minister sketch will be broadcast on Newsnight on Wednesday 5 May 2010 at 10.30pm on BBC Two.