Toshio Aida, a young man with constant sexy daydreams, got in a traffic accident and from that out-of-body experience, he gained the power to project his spirit.
He could feel. He could cause feelings. Nobody saw his ethereal form, and no physical laws of the universe can stop him.

Toshio's brush with death was no big deal.
But to fulfill his daydreams... it's like paradise on earth!

[From DLsite English]