The two girls live upstairs from Celine, a gold digging flight attendant who has had items of underwear stolen by a mysterious thief, and after reporting the incident to the authorities becomes involved with part-time police officer James Shum.

Lucas tries to teach Miu how to attract men, which leads to a number of encounters with potential suitors, including sperm bank worker CY and writer Jack Dee.

In order to redress the imbalance, Chan and his colleagues decided to make a film that gave "the female point of view about underwear", though the story changed several times before settling on four young women who hang out in a lingerie shop.

[1] Love HK Film.com regarded the film as neither "exceptional nor an accomplishment", but commented, "The whole 'underwear as metaphor' theme is rather thin, but as fodder for gags and oddball characters, it works... For a two-hour Hong Kong-specific urban comedy, La Lingerie is enough to entertain.

"[3] Gabriel Chong of Singaporean website moveXclusive.com was more critical of the film, finding it "stale and not even mildly funny" and saying, "what this all amounts to are artificially concocted emotions that basically are just as hollow as the multiple characters here... Coming from Chan Hing-Kai who’s proven to be capable of much better, this is nothing less than a disappointment.