Sam (Simon Yam) is the most famous gigolo in town. Hung (Carina Lau) has recently emigrated from Mainland China. To realize her materialistic dream, Hung asks Sam to train her to become a high-class call girl. During the training process, they begin to fall for each other, which goes against Sam's own advice; as money should be their foremost aim in this business, at the sacrifice of true love. Though he talks a good game, when his heartstrings are pulled, Sam must do all that he can to prevent his own advice from backfiring on him.