A system called Link Feel allows paired individuals to share each other's senses.
Classmates Takaku and Yamashita are chosen as subjects for a pairing experiment aimed at practical implementation. While living with their senses linked for limited periods of time, an error causes the link function to become temporarily impossible to deactivate.
One night, after Yamashita starts masturbating, the two decide to try masturbating simultaneously.
It's a story about the two becoming completely hooked on masturbating while their senses are linked, with things eventually escalating until they end up having sex.