Cool Devices 2 (1995)

Sacred Girl is the second operation of Cool Devices. It is directed and written by Hiroyuki Utatane, original creator of Countdown. The episode opens on a sex party in an opulent mansion. The participants are being watched via security cameras by the owner.

The master of the house and his younger sister were orphaned when their parents die in an accident. Their relationship has been fraught with sexual tension since childhood.

When his tutor fails to seduce him, she deduces it is because he is in love with his sister. She brings the two of them together by seducing the sister.