Him Law and Sammy Sum became high school friends due to a cycling competition, but lost contact with each other after Sammy had to return to Taiwan for family reasons. Years later, they meet again at an accounting firm. Him's boss (Lin Xia Wei) likes to play office politics and often drives a wedge between colleagues. It causes a grudge between Him and Sammy. Fortunately, the secretary (Jinny Ng) is very considerate and encouraging towards Him. His mother (Michelle Yim) wants to make them a couple, but Him does not want to start a relationship because of his family burdens.
This is until he meets Sisley Choi, who happens to be Sammy's childhood friend and a fellow accountant. However, Him is hesitant to move forward because of Sammy's feelings for Sisley. In addition, dealing with the office politics on a daily basis makes them lose sight of their goals in life. Finally, Him and Sammy decide to put aside everything and return to the cycling track to rediscover their fighting spirit and friendship.