Roman countrymen are sold into slavery for not paying their taxes during Caligula's reign as Emperor. Orgies take place and include: a guard being rimmed by a slave who is being sucked by another, shooting into faces, mutual masturbation, and more. Other encounters also include spanking and butt-fucking, chains and sweat.

Parisian Phillippe is obsessed with a former lover named Doug, and seems only capable of experiencing sex through his delirious, popper-induced memory.