Zack (Seth Rogen) and Miri (Elizabeth Banks) have been best friends since high school. Despite the fact that they have always been in a completely platonic relationship, ten years later they still share an apartment together and are stuggling to make ends meet. After attending their ten year reunion and returning home disgusted with the way thier lives have turned out, thier utilities are shut off. Having no way to pay the bills, and getting the idea from a old classmate who was now in the gay porn business, they agree to make a porno together to raise the money they need. They enlist the help of thier friend Delaney (Craig Robertson), who was slightly unwilling at first, to help hire the cast and invest in the production. Zack and Miri learn if thier freindship can withstand the pressures of this new sexual facet of thier relationship.