改編直木賞得獎作家石田衣良的小說，導演三浦大輔先把它搬上舞台劇，再拍成電影。新生代男星松坂桃李在兩個版本均擔任男主角，飾演應召男妓，以連場大膽肉搏演出宣示拋開偶像包袱的決心。電影版脫離舞台劇的現場限制，性愛場面更為逼真，構圖精緻。男大學生對學業和異性均興致索然，活得了無生趣。一夜，他遇上一個氣質美女，應她所邀作入幕之賓，才發現原來這是一次男妓試工，但他已難以自控，決定接受她的挑戰，在其經營的俱樂部當應召牛郎。在慰藉眾女慾望的過程，他獲得前所未有的滿足感，但他靈魂最深處的慾望仍縈繞他心頭⋯⋯三浦大輔以溫柔的男性視角探索女性的情慾，即使只是金錢交易，靈與慾也許能並行不悖。

Ryo is a dispassionate university student living in a persistent state of ennui. One day, a woman visits the bar that he works at and makes him a shocking proposition: Become a male prostitute for her escort service. Ryo slowly hones his talent for providing pleasure for his diverse clientele as he begins to take pride in his newfound profession, even as his assignments get increasingly stranger. After Love’s Whirlpool, director Miura Daisuke delivers another erotically charged drama that once again pushes the envelope with its explicit depiction of female pleasure in various forms. Prepare to be shocked and awed.