Eiji and Koichi have an exceptionally close friendship, to the point where their coworkers suspect they are romantically involved. They have shared a living space since their time as roommates in a dormitory twenty years ago and have gone through the same educational and professional experiences, even living with their spouses in the same building. One day, the two friends learn that their wives desire a divorce. In a state of drunkenness, they console each other and Eiji confides in Koichi about his intimate struggles. This leads to a competition to see who can pleasure the other first.
