Lee Jung Woo was the epitome of a successful man able to provide for his family in the modern-day world. However, his ongoing relationship with his wife had always been a rocky wave, never smooth sailing due to his less-than-average looks, small stature, and tiny manhood almost the size of his finger.

After learning his loving wife's love affair, a tragic death befell him and he appeared in the face of God. Finally able to let out all the sufferings and injustices he faced throughout his life, God allowed him the chance to reincarnate. Jung Woo was given the number three-hundred. Using those stats, Jung Woo distributed the stats to his height, intelligence, and manhood before reincarnating in the body of the young Lee Do Hoon.

Jung Woo, who now lives the life of a college student, Do Hoon, is given a gift from God that only he can use. He, now the main character of the show, will use it to meet myriads of women and achieve his unfulfilled dream.