Yau Tat and Yip Fai Ting became high school friends due to a cycling competition, but lost contact with each other after Yip Fai Ting had to return to Taiwan for family reasons. Years later, they meet again at an accounting firm. Yau Tat's boss, Ling Hei, likes to play office politics and often drives a wedge between colleagues. It causes a grudge between Yau Tat and Yip Fai Ting. Fortunately, the secretary Wu Sam Lam is very considerate and encouraging towards Yau Tat. His mother, Yau Wing Ci wants to make them a couple, but Yau Tat does not want to start a relationship because of his family burdens. This is until he meets Yeung Gwong, who happens to be Yip Fai Ting's childhood friend and a fellow accountant. However, Yau Tat is hesitant to move forward because of Yip Fai Ting's feelings for Yeung Gwong. In addition, dealing with the office politics on a daily basis makes them lose sight of their goals in life. Finally, Yau Tat and Yip Fai Ting decide to put aside everything and return to the cycling track to rediscover their fighting spirit and friendship.