Warm, by nature cheerful, dental receptionist Alice Waterman finds herself desperately in need of money when her mother is taken seriously ill. Reluctantly she signs on with Velvet Whispers, a sophisticated phone-sex business that entertains its wealthy male clientele with naughty talk and steamy erotic tales for a hefty fee, and for the first time confronts desires and a sensuality that, she begins to realize, lies beyond talk.