Cash on Delivery.

Retired gigolo Simon is engaged in antique trading and brokerage. His cousin Mike is a new gigolo who got into trouble and was caught in a lawsuit. Simon encountered Assistant Prosecutor Sandy in court. Eventually they fall in love with each other. Mrs. Liu and her husband Peter, a wealthy businessman, have no children, which makes the family very dissatisfied. They hire Simon to impregnate her. but she fell in love with Simon and pestered him obsessively. Simon accidentally killed Peter by mistake. Mrs. Liu accused Simon of murdering her husband. Sandy acted as Simon's defense lawyer and used her resourcefulness to get Simon acquitted.