Kiyomi Ito, an actress who has appeared in and been involved with many gay movies, Keiko Sorbonne, a manga artist who is charismatic and popular in the subculture world and has published many books about gay stories, and Kyoko Godai, a successful screenwriter who has written many screenplays for gay movies, have taken up the megaphone for this unique omnibus gay movie! The film features a wide variety of characters, including beautiful boys, fat men, and old men, as only an omnibus can!

A young widow, Noriko, lives with her senile father-in-law on a farm. Noriko pretends to be his long-gone favorite cow and lets him milk her—a satisfying arrangement for them both.