A guy wakes up as a microphone embedded in a fake head, and the show just runs with it. The absurdity never stops long enough for you to ask if this makes sense, which is exactly the point. Three minutes at a time means every joke lands before the premise has time to wear thin, and the girls using him for ASMR content create situations so ridiculous they work purely through momentum and timing.

One morning, the protagonist finds himself reborn as a dummy head microphone, a recording device built into an artificial human head to capture sound the way real ears hear it. That microphone ends up in the hands of Yuri and other high school girls in an ASMR club, who hope to compete at the ASMR Koushien, a championship for high school clubs. What follows is a short-format slapstick comedy with a slice-of-life feel, built on this very odd premise.