Kanzaki (Karasawa Toshiaki) is a successful gigolo who has his way of making all the rich ladies who meet him happy and satisfied. However one day he was involved in a car accident and became comatose. The Angel (Tamaki Koji) then realises he had made a near-fatal mistake, where an old man should have been dead instead. To atone for his mistake, he allows Kanzaki to return to the human world, on the account that he must make the first girl he encounters upon returning truly happy. This girl he eventually meets is Machiko (Esumi Makiko) a forlorn tomboy whom her loved one left her for someone else. The Angel gives Kanzaki the ability to make 4 of Machiko's wishes come true. Through constant contact both Kanzaki and Machiko finally understand the meaning of happiness and true love, but Kanzaki is running out of time. Can he make Machiko smile from the bottom of her heart before his comatose body fails on Chirstmas Eve?