The 40 year old virgin is a film about a man who has reached 40 years of age without having sex once. The very shy man works at an electronics retailer in a stock-room position and interacts with many of the other employees in the store, including a very outgoing sales manager and several raunchy sales associates. One day he is given the opportunity to play poker with his associates and they discover his virgin status. From this point, the rest of the movie involves their attempts to "improve" him so that he can have sex and no longer be a virgin. He tries many different schemes to get laid and meets several women. One very nice woman that he is interested in is a little older and not what his friends consider his best option, however although his friends are continuously pushing him to have as much sex as he can, he realizes that he likes the older woman and wants to make his first time a special experience.