A 38-year-old unemployed shut-in uncle becomes drawn to his niece, who genuinely admires him. Losing his virginity by teaching his innocent niece about sex, he posts their acts on a private website. There, he meets another man involved with his own niece, leading to a proposal: "How about we swap nieces this time?" The uncles exchange nieces, indulging passionately in each other's developing bodies and satisfying increasingly deeper desires.