Good help is hard to find at the office of the country's leading corporal punishment magazine. Sharon and Racey, two sexy but incompetent typists are transferred to the spanking department where their young smooth bottoms are subjected to the punishment of the slipper, the martinets, and the heavy hand. Their blistered bottoms are given baby oil rub downs between spankings. Even the ravishing, leggy assistant manager must submit her curvaceous bottom to the cane. It's a tough job. But after all, corporal punishment is their business.