It all begins when our protagonist is reincarnated as a microphone head usually used to practice ASMR: a relaxation method based on the triggering of sensory stimuli. On a daily basis, this strange microphone is used by Yuri and her high school friends who are members of the ASMR club, who aim to win the "ASMR Koushien" high school championship. To achieve their goal, the young women must train and test all sorts of methods on their microphone, until they find the one that will be the most soothing!