Ah Chung majored in communication at the university and after graduation he joins a publisher as a comic book editor; Andy originally is a television series writer, but leaves due to a producer boycott. Ah Chung after meeting Andy has become lively as they often discuss how to create a business. Ah Chung's publisher due to improper operation loses money. He finds Andy to create sex magazine and succeeds in one shot. Facing such a sudden success, the duo unknowing begins to change.....