Based on a true story, the film follows Mark O'Brien, a poet and journalist who, due to polio, is paralyzed from the neck down and confined to an iron lung. At age 38, he wishes to experience physical intimacy for the first time in his life and seeks guidance from his priest, Father Brendan, to help him reconcile his desire with his faith. After extensive contemplation and with the priest's reluctant blessing, Mark decides to hire a sex surrogate to assist him in losing his virginity.

Mark is introduced to Cheryl, a professional sex surrogate who is both compassionate and straightforward in her approach. They begin a series of sessions that are meant to be limited in number to avoid emotional attachment. As Mark and Cheryl proceed through these intimate encounters, they develop a connection that goes beyond the physical act. The film delves into the complexities of intimacy, professional boundaries, and personal transformation, against a backdrop of Mark's witty narrative and his interactions with other figures in his life.