San Francisco poet and childhood polio victim Mark O'Brien (John Hawkes) is heading towards his 40s and determined to lose his virginity. The trouble is that he only spends a few hours a day out of his iron lung...and there don't appear to be any likely ladies to help him achieve his dream. Finally, he hits on the idea of using a 'sex surrogate', a therapist who practices as well as offers advice of the physical. Tentatively, Mark arranges a series of sessions with Cheryl (Helen Hunt), a happily married mother whose no-nonsense approach appeals to the gauche sexual naif. Writer-director Ben Lewin crafts a poignant and heartbreakingly funny comedy drama from the unlikeliest of sources.