Zack and Miri are lifelong friends and roommates who are facing hard times and a mountain of debt. When the electricity and plumbing get shut off, they seize upon the idea of making a homemade porno movie for some quick cash. They decide to enlist the help of their friends and they become part of the haphazard cast and crew. They both vow that having sex will not ruin their friendship. But as the filming begins, what started out as a business proposition between friends turns into something much more.