The sales figures of two sales girls for an exclusive underwear company come under close scrutiny when they're summoned to the sales office to explain why they are unable to produce sales at the levels expected. Mr. Grace, the company director, has sent his manager a letter with orders to spank and cane the girls in their new range of knickers. This is to the done in order to shake them up and make top sales women of them, instead of the mundane uninterested girls they are at the moment. The first hand spanking is done quickly and then follows the hard stroke of the cane. When she sees the lovely shapely bottoms of the girls she removes their knickers exposing their bare bottoms to even more numerous cane strokes!