I pretty much agree with everyone else here, you have to take a step away because it isn't your fight, so to speak. What the guy gets up to in his own home is his business, but when it starts to affect other people - in this instance, his wife - then he needs to be made aware that there is a problem. The wife is obviously pretty sure there is something going on and I know if I were in her position I would want to know for sure. I'm not saying the guy has been doing anything more than looking at gay porn, but if he has taken his interest further, he could be endangering his wife if he is not taking precautions.
Tell him you are happy to help out with his computer problems, but you don't want to lie to his wife. If he realises his wife knows what is going on, he may have the courage to talk to her about it. To me it is no different to adultery - if he was mucking around behind her back with another woman, she has a right to know. But you shouldn't be placed in the situation of being the one to tell her, it should be her husband.
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