Inspired by the explosive sex-for-sale scandal that rocked Manhattan in 1984, the infamous Sydney Biddle Barrows, a driven young socialite, opens an exclusive escort service catering to the wealthy and affluent. From Sydney's rise to become a million-dollar, modern-day madam to her notorious plummet into bankruptcy and public disgrace, experience a private glimpse into the forbidden world of high-class prostitution-where money talks...pleasure sells...and discretion is everything.

Deceased drifter Mike arrives in Heaven and quickly falls for newborn soul Annie, soon to start her assignment on Earth. When Annie leaves, Mike follows.