When Tang Chen's career was booming, he was "betrayed" by his girlfriend Shuo Bing and had to declare bankruptcy. But soon he pulled himself out of the swamp of failure and actively devoted himself to his second venture. Sha Zhou, a long-time friend, was an excellent writer, but he had always been a frustrated reporter. With Tang Chen's persuasion and his wife's support, he was the first to join the entrepreneurial team. According to the division of labor within the team, Tang Chen and Sha Zhou worked together to find Hou Zhi, Zhu Ran and Bai Ying to establish Gray Whale Public Relations Company. Tang Chen used his years of industry sense to actively look for customers and led his partners to overcome difficulties, helping pig feed king Xie Liqiang to build a public opinion image, promote Maomao's divine song, and win the public relations contract of Feida Company. However, in the confrontation with competing companies, Tang Chen discovered the unknown secret between Shuo Bing and Ye Shouru. With the care of another identity, Tang Chen and Shuo Bing loved and killed each other, and after several rounds of games, they finally understood Shuo Bing's seemingly ruthless choice. In the end, the two of them joined forces to punish Ye Shouru, the culprit who caused Shuo Bing's father to commit suicide, and reconciled. Every member of Gray Whale PR also realized his own value.