Having broken up with his girlfriend, law student Eun-sik is keen to consummate a new relationship with Kyung-ah, a popular swimming champion with a painful past.

[2] Filming commenced late July 2007 under first time director Yoon Tae-yoon,[2][3] with Im Chang-jung reprising his role from the original Sex Is Zero as male protagonist Eun-sik.

Lee had appeared in the original film, providing comic relief as an effeminate male student, but underwent sex reassignment surgery in 2007.

[5] She made her surgery known to the public in November 2007 but was apprehensive about the response she would get from audiences, while officials for the film stated that they were "extremely cautious about handling the issue for fear that she may be affected negatively by what people and the media say".

"[7] By contrast, James Mudge of BeyondHollywood.com regarded the film as "one of the funnier Korean comedies of recent years", and also praised the heavy drama of the final act, saying, "Surprisingly, this works very well... [Director] Yoon ensures that both [Eun-sik] and [Kyeong-ah] never become jokes themselves, retaining a modicum of believability and depth, and with their relationship somehow managing to come across as being sweet and genuine.

The review also commended the acting skills of the cast, saying, "Their comedic performance is excellent while for the romantic scenes, [Im] Chang-jung and Song Ji-hyo convey enough emotions to make viewers care for their well-developed characters", though it was noted that Lim looked visibly older than his fellow cast members.