Two new guys on the recommendation of a friend of theirs, are presented by the Master in order to earn some money knowing they undergo a good spanking. They are straight guys and this is their first spanking video (as well as their first-ever spanking). Before this video, they had never been touched by a man, and this makes their very uncomfortable, but they have to submit, and then receive a painful punishment training in the form of a hand spanking by hand, one at a time over the Master's knee.