Though a childhood bout with polio left him dependent on an iron lung, Mark O'Brien (John Hawkes) maintains a career as a journalist and poet. A writing assignment dealing with sex and the disabled piques Mark's curiosity, and he decides to investigate the possibility of experiencing sex himself. When his overtures toward a caregiver scare her away, he books an appointment with sex surrogate Cheryl Green (Helen Hunt) to lose his virginity.
Scouring the ocean depths for treasure-laden shipwrecks is business as usual for a thrill-seeking underwater adventurer and his wisecracking buddy. But when these two cross paths with a beautiful doctor, they find themselves on the ultimate treasure hunt.