A、Tea. B、Water. C、Nothing. D、Coffee. D对话中提到了“tea”和“coffee”，但男士说他不要茶，而是想喝咖啡，故选D。

M: Can I help you?
W: Yes, I’ d like a single room on the second floor.
Q: Where is the woman now?

W: Would you like a cup of tea?
M: No, thanks. But I like some coffee, please.
Q: What would the man like to have?