From NetFlix:

After spending years in an iron lung, a man decides he wants to explore his sexuality for the first time, and hires a surrogate to aid the goal. Through their intensifying relationship, this indie drama illustrates the many forms love can take.

To quote from Wikipedia:

[This film] is based on an essay by Mark O’Brien, a poet paralyzed from the neck down due to polio, who hired a sex surrogate to lose his virginity.

To my way of thinking, Helen Hunt offered a daring and completely appropriate portrayal as a sex therapist. At times her performance (completely naked) seemed almost clinical, and indeed that is just what her performance should have been. For an actress aged 49, Helen Hunt physically is almost too perfect.

What adds emotion to the film is the fact that she actually fell in love with her client. In fact four women are in some way involved with Mark. More than that I will not say.

William H. Macy’s role as a Catholic priest annoyed me. At the very least he is in desperate need of a haircut. Although I might have objected to the intrusion of Catholicism into the plot, I can easily imagine what solace religion and a strong faith would bring to a mentally healthy man trapped in an iron lung. To do what his did (seek help from a sex therapist) took real guts.

While this film might not be for everyone (nudity? Tsk, tsk), I enjoyed the film and can honestly say it is unique in the annals of filmdom.