en PortalulTauTV. A college boy, Tsubasa, often enjoys to chat with his best friend, Makoto, and Makoto’s girlfriend, Risa. However, he suffers financially due to a dismissal of his father from a company he works for, so his friend, Makoto tests his sexual ability by sleeping with him, to introduce him to a money making industry of prostitution. Then, relation of the three dramatically changes.