Jeanne (Anne Parillaud of "La Femme Nikita") is a director struggling with a difficult sex scene between two actors who can't stand each other. Aided by her loyal assistant Leo (Ashley Wanninger), Jeanne is hell-bent on getting the scene right without compromise. Inspired by Breillat's own experiences (particularly those in "Fat Girl"), "Sex is Comedy" explores the comedy of social manipulations, sex and power that takes place within the confines of a film set.