In the heart of Paris, a desperate, unattractive woman seeks solace in the arms of a gigolo. For a mere 100 euros, he agrees to fulfill her every desire. The crude encounter unfolds in a seedy, dimly lit apartment, where the woman, eager to please, performs degrading acts to satisfy her paid partner. The gigolo, a self-proclaimed 'guru of sex,' revels in her humiliation, pushing her boundaries and extracting every ounce of pleasure from their transaction.