When cult-favorite horror filmmaker JT Petty ventures into the dark world of underground horror, things don't exactly go as planned. As he begins to examine the classic comparison between filmmaking and voyeurism within the horror genre, he uncovers a collective of filmmakers, deviants, and self-professed possible murderers. The most notorious underground film series he discovers is called S&Man, produced by the unassuming and creepy Eric Rost. The more Petty digs into his subject, the more Eric withdraws, claiming a desire to protect his "creative vision." But Petty begins to suspect that the real reason may be that Eric's "actors" are in fact "victims," placing the filmmaker in dangerous territory and making S&man the most unsettling horror experience in years.