In order to infiltrate and dismantle the booming erotic film industry, Firmin, a disillusioned bachelor in the Parisian vice squad, becomes a film producer and meets Jeanne, a bold film student who is passionate about erotic cinema and works as a sound engineer. Their flirtatious friendship shatters when she learns his secret. Defying sexism, Jeanne directs her own erotic film that reflects her female perspective. When a new law bans it, Firmin seizes the opportunity to redeem himself.