Donal is twenty-six years old and lives on a remote farm in Tipperary with his aging dad. His best friend is Karl, a slobby security guard who hangs out on the farm when he has no place better to do. Donal is too shy and has never had a girlfriend, though he has a large stash of tattered porn magazines he hides in a field away from his father. When his dad dies unexpectedly, he considers getting out of farming, and decides to treat himself to a visit from a prostitute. Kim, a New Zealand expatriate who uses the professional name "Courtney," quickly relieves his virginity, and when she mentions her desire to set up an escort service, he's eager to help, knowing he's not the only lonely farmer in Tipperary. He begins selling off his livestock to finance Kim's new project and gives her some more business besides. As the business becomes a success, he develops something resembling confidence and even works up the nerve to ask the pretty check out girl at the local market on a date. But the law doesn't take long to discover something fishy is happening in town, and Drummey, a less than scrupulous local businessman, approaches him demanding a piece of the action. Amidst this chaos, are Donal and Kim fated to only be partners in business?