A 38-year-old unemployed shut-in uncle meets his niece, who genuinely adores him, saying she loves his big, strong body. Captivated by her innocent affection, he loses his virginity to her. Later, he posts about their relationship on a hidden website and connects with another man in a similar situation. The two men, both craving each other's nieces, propose an idea: "How about we swap our nieces next time?" Thus begins a new exchange of desires. As they each enjoy intimate relationships with the other's niece, their twisted bonds grow deeper and more depraved.