Hidden at a secret government compound is the most powerful piece of virtual-reality technology ever developed: the VIRT-SET. This device looks rather simple—a headset and CD player—but it has the ability to record one person’s experiences so that another can feel them. Not just seeing and hearing, but physically feeling.

Two super-burglars take it upon themselves to relieve the military of ownership. HARRY THORN and his lover, the beautiful but dangerous JANET, infiltrate the high security warehouse, intent on possessing the VIRT-SET. Janet runs interference the best way she knows how: by seducing the gate guard, Danny. Meanwhile, Harry steals the Virt-set. But in his haste, Harry sets off the alarm. Janet it forced to kill Danny so they can escape.

As Janet and Harry make their getaway, Harry tries on the Virt-set, and suddenly experiences erotic images as though he is the person having sex. This preview confirms for Harry the effectiveness of the Virt-set. Janet then has a peek as well. She witnesses a very incriminating sexual experience that could wreak havoc on a certain governor’s career. Janet suggests they make copies of these blackmail items for future profit later.

Meanwhile, back at the military warehouse, the colonel briefs two top government agents about the Virt-Set and it’s recent abduction. NUMBER ONE is a beautiful female operative whose life and thoughts center on “the Agency”. NUMBER TWO is her new partner, young and inexperienced, but full of enthusiasm for work (and later Number One). These two crack agents are soon hot on the trail of the thieves.

Janet and Harry meet up with two potential buyers of the Virt-set, WASP and SIR. Both men are criminal masterminds. After viewing the erotic experiences, the two men begin a bidding war. Unbeknownst to the criminals, all this Virt-set viewing is enabling Number One and Two to use a tracking device to lock in on the Virt-set’s location.

When Number One and Number Two burst into the criminal hideout, it is every man for himself. Sir and his henchmen are caught, but Wasp, Janet, and Harry escape into the underground water system. Number One and Number Two pursue the thieves underground and are forced to split up in the labyrinth below.

Number Two is ambushed and captured by Wasp, and is held hostage until he gets the Virt-set. Number One captures Harry and Janet, who still have the Virt-set. It is revealed that Harry and Number One were partners—both in love, and in “The Agency”. After hearing Wasp’s demands, Harry and Number One team up once again to save her partner.

In the end, they manage to save Number Two, at the expense of blowing up the Virt-set and a few bad-guys. Everything works out in the end, though: Number One and Number Two fall in love, Harry and Janet experience an improved sex-life, and Sir and his men find themselves in jail.