Some escorts say the recent stock market plunge hasn't hurt business.

Tips are smaller, but beleaguered traders, analysts and executives still make the trek to the den of iniquity north of Wall Street for a little fantasy.

The price: $260 for an hour or $160 for 30 minutes, the New York Daily News reports.

Shocking! How did Sarbanes-Oxley miss this?

Expensive call girls -- like the ones that former New York Governor Eliot Spitzer couldn't get enough of -- aren't doing much business at their old prices, but mid-priced ladies of the evening flourish in the downbeat market. Adam Smith would be proud.

And working girls say their tips are way down - and you can bet this will be reflected on their tax returns.

The Daily News says women who lost their jobs as a secretaries, hairstylists or promotional models are among those staffing the brothel near Wall Street.

A woman who claims to be earning a graduate degree in English literature says one of her regulars still keeps his scheduled appointments, but now spends less time with her - 30 minutes rather than an hour or two. Another says she's working so her son can complete his degree in engineering.

One woman even sees herself as a social worker of sorts, bringing cheer into the dank, depressed and doom-ridden world formerly inhabited by Masters of the Universe.

Though the women interviewed still work other jobs, the money on Wall Street, even with a severely crimped cash flow, is just too good to ignore.