一位年过四十的中年男子（陈昭荣 饰）为了给患癌症的妻子筹钱治病，宁愿出卖自己的肉体，不过几次不成功的交易，令他成了没有职业道德的“不举鸭”；一位刚刚三十的美丽女人（白灵 饰）为了筹钱和出轨前夫争夺儿子的抚养权，也去出卖肉体，成了“明星鸡”。一天，接到应召的“不举鸭”和“明星鸡”坐上同一辆计程车去旅馆，猜不到门后面等待着怎样的寻欢客……This story is a description of how modern people search for their happiness and self-worth in Taipei City. In order to make a living, a man and a woman applied for a job as Call Man and Call Girl in the same day coincidentally, and they also sat out with the same taxi in that day. More spontaneously, due to various factors, both of them always fail to get clients which produced a lot of funny accidents. Finally, these pitiful and ridiculous "chicken and duck" have an opportunity to break the shackles on their body toward the well-being reality. The film's unique humor in trying to approach the interpretation of the most true humanity.
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