Three young men, a scriptwriter, a producer and a director are called in by Benny U Murdoch, an exotic movie producer. He wants to make a new erotic movie starring a big woman - the "Eskimo Nell" of the title. However problems start from the beginning, the scriptwriter is a virgin, a lover of penguins and hasn't a clue on how to write an erotic movie, each of the three main backers want a different type of movie - a western, an erotic and a kung-fu movie with different people in the main part. However problems really start for the three when Benny runs off with all the money and they have to make three different versions of the same film and try not to let the backers and stars know what has happened. And this is made harder when there is a clean-up-filth society breathing down their necks.... 　　译文(2): 三个年轻人，一个编剧，一个制片人和一个导演被一个外国电影制片人本尼 · U · 默多克叫来。他想拍一部新的情色电影，由一个大块头女人主演——片名中的“爱斯基摩人内尔”。然而问题从一开始就出现了，编剧是个处女，是个企鹅爱好者，对如何写情色电影毫无头绪，三个主要赞助商都想要不同类型的电影——西部片，情色片和功夫片，主角是不同的人。然而，当本尼卷走了所有的钱，他们不得不制作同一部电影的三个不同版本，并且尽量不让赞助商和明星知道发生了什么的时候，问题真的开始了。而当一个清洁肮脏的社会紧紧盯着他们的时候，这就变得更加困难了... ..。