When Tang Chen's career was booming, he had to declare bankruptcy when he was "selled" by his girlfriend Shuo Bing. But soon he withdrew from the swamp of failure and actively devoted himself to the second venture. Sha Zhou, a good friend for many years, has an excellent writing style, but he has always been a depressed little reporter. With the persuasion of Tang Chen and the support of his wife, he was the first to join the entrepreneurial team.

According to the division of labor within the team, Tang Chen and Sha Zhou worked together to find Hou Zhi, Zhu Ran, and Bai Ying, and set up a gray whale public relations company. Tang Chen used his industry acumen for many years to actively search for customers, lead his partners to overcome difficulties, help pig feed magnate Xie Liqiang to build a public image, push the furious divine comedy, and win Feida's public relations contract.

However, in a confrontation with a competing company, Tang Chen discovered an unknown secret between Shuo Bing and Ye Shou Ru. With the concern of another identity, Tang Chen and Shuo Bing fell in love and killed each other, and after a few games, they finally understood Shuo Bing's seemingly ruthless choice.

In the end, the two teamed up to punish Ye Shou Ru, the culprit who caused Shuo Bing's father to commit suicide, and got back together. Every member of Grey Whale PR also realized their own value.