Marketing is the soul of any business. When Karin finds her career is at a crossroads, she joins forces with Luna and Magali to make big changes in their chosen profession. These three women decided to go into the oldest profession in the world while benefiting from modern marketing. They become escorts who are ready to act like business women. The series THE BUSINESS describes how Karin swaps her old manager for two stunning female partners and sets out to build up her own substantial clientele. After all, every man is a potential customer. Using the same marketing tools as major companies, the women decide to take the marketing expression "Change desire into necessity" very seriously. In order to do this, they apply various strategies, from making alliances with bridal stores to offering their services at bachelor parties to delivering vouchers at airports to ease the discomfort of men experiencing delays in their flights. Their objective will be to ensure the loyalty of an unfaithful public.