Muraki is in debt after a business failure. When he is unable to pay his debtors, the loan sharks rape Muraki’s wife. Remorseful and sick of his life, Muraki picks up a prostitute named Nami, and plans to commit suicide in a hotel room after having sex with her.
Hideo rescues a Chinese guy being picked on by punks on the street, and the guy gives him a small bottle in gratitude, which contained a magical formula that makes one’s body transparent for only 3 minutes. As soon as he becomes transparent, Hideo goes to see a naked Maria, his fellow part-time worker. While he enjoys the life of an invisible man, another invisible man mysteriously appears to seduce her. To keep her from this stranger, Hideo goes for his once-a-lifetime challenge. A furious battle between two invisible men begins!
SM Daizenshu – Best of SM is basically clips from a few “popular” pinku films that is put into the context of a “story” – by adding “book-end” sequences that turn the film clips into slightly more than just a compilation film.