Deva is a distracted secretary who falls asleep at her desk. While sleeping she dreams of being tied up and tickled unmercifully by her cute boss, Lana. She's stripped naked and tied and retied in different positions. The more that she squeals and squirms the more Lana tickles her. Later Deva ties up Lana and tortures her in the same way.
The camera work isn't the best, and there are some out-of-focus shots; but the two pretty hyper-ticklish girls make up for it.