Hazel Moore and Audrey Hempburne, step-siblings in New York, find themselves in a taboo fantasy. Audrey, still a virgin, daydreams about her stepbrother and a mysterious stranger. Hazel, catching her in the act, decides to make her fantasy a reality. They invite a friend over, and as Audrey rides him reverse cowgirl, Hazel watches, cuckolded but turned on. The room fills with their moans and the scent of fresh sex as Audrey loses her virginity in the most thrilling way.