- At high school, YAU TAT (Him Law) and YIP FAI-TING (Sammy Sum) became good friends during a cycling race, but FAI-TING returned to Taiwan due to a family emergency. The two have lost contact with each other until one day they reunite at an accounting firm. TAT's supervisor LING HEI (Lin Xiawei) often manipulates office politics and sows discord amongst colleagues, making TAT and FAI-TING bear a grudge against each other.
Fortunately, secretary WU SAM-LAM (Jinny Ng) is very helpful and sensitive to TAT's problem, constantly encouraging him. Although TAT's mother LEE WAI-WAN (Michelle Yim) intends to bring them together, TAT dares not start a relationship because of family issues. Things change when TAT encounters FAI-TING's good childhood friend YEUNG KWONG (Sisley Choi), who is also an accountant.
Owing to FAI-TING's feelings towards KWONG, TAT is still reluctant to make a move on KWONG. On top of that, they are flummoxed and frustrated by the politics of office life day after day, and thereby start losing their sense of purpose in life. Eventually, TAT and FAI-TING decide to ditch everything else and go back to their cycling track to discover their long lost fighting spirit and friendship...