my manager thinks it is unprofessional to have pictures of my boat and other nice poker run boats on the wall of my office, what do you think.

Tell him an in-debt employee is a motivated employee, and he would not want you to lose your motivation.

What is unprofessional about boat pictures????

That's BS! Tell to shove it!
I've got boat pics all over my office. I think they look good and liven things up.

I have pictures from races and poker runs in my office. Always have! Tell him when he pays all of your bills and a higher payout you MAY then THINK about it!

Take them down, and put up shots from LOTO.

Unless company policy says no personal pictures allowed, you shouldn't be told you can't have them.
Tell your boss to kiss off.

Unless there are countless thongs showing in the pictures I don't see anything wrong with it.

If there are a bunch of thongs your boss must be gay or a feminist

Tell him you'll take the pictures down if you can put up the nude pictures of his wife instead.

If you understood Hugetime you would know
that every single one of those boat pictures has
chick's showing lots of skin D

He's probably a sailboater.