Husband Davy Jones is in the market for sex, since wife Darby Lloyd Rains doesn't seem interested. He invests in a Mark III Sensulator, which costs, in 1975 dollars, about the price of an expensive new car. But all he has to do is load up a tape(!), put on the headset and be transported into a virtual world (before anyone ever called it that) of babes who want to have sex with him. Darby discovers the gadget, tries it out - there's a setting for women as well - and buys one for herself.
The action consists mostly of Davy and Darby having sex and watching others having it, with occasional cuts to each of them wearing the headset - and the "surprise ending" is, of course, no surprise to anyone.