影片改变自日本著名作家谷崎润一郎的同名小说《富美子之足》，讲述了一个发生在二十世纪二十年的的故事。主人公冢越老人纳艺妓富美子为妾，老人年老，以及不再需要生殖器官带来的满足，他爱恋的是富美子白皙美丽的脚，看到这双脚，触摸到脚部滑嫩的皮肤便会让垂暮之年的老人心生愉悦，获得的满足感不亚于性交。老人病重，病中他找来冢美术学校的学生宇之吉为富美子作画，依靠画作维持对生的希望。宇之吉在绘制画像的过程中也发现了富美子足部的美，并唤起了画家自己美好的回忆。老人临终前，依靠富美子用脚夹着沾着肉汁的棉絮勉强进食，他吩咐富美子将脚踩在他的脸上。最终，老人在富美子的脚下怀着无憾的喜悦心情死去。全篇表现手法细腻，镜头唯美，足部的曲线与皮肤的光泽美而无邪，富美子的脚就是老人的生命之光、欲望之火。

A short story written in 1919. Old man Tsukakoshi takes the geisha Fumiko as his concubine, and feels joy when he touches her beautiful legs. One day, Tsukakoshi asks art school student Unokichi to draw a picture with Fumiko as a model. As Unokichi continues to draw, he adds memories of his childhood to Fumiko's feet... Sick and dying on his deathbed, Tsukakoshi asks her, "Please keep your feet on my face until my last breath". He dies in ecstasy beneath Fumiko's feet