Anchored by breakthrough performances by up-and-coming actresses Michelle Wai (Happily Ever After), Bonnie Xian (Moss), Venus Wong (High Noon), and Lin Yu Xuan, Girl$ strays away from being a typical morality tale about youngsters living on the edge by offering no clear moral judgments on the girls. Bi's camera is constantly on the move as a spectator on the sidelines, simply capturing the lives of the girls, why they do what they do, and the life-and-death consequences of their actions. The result isn't always pleasant to watch, but at least it always feels authentic, and it always feels uniquely Hong Kong.
Icy (Michelle Wai) is a former compensated dating participant who has since become a pimp to be with her boyfriend (Derek Tsang). She currently manages Lin (Lin yu Xuan), who has fallen in love with one of her clients. One day, Icy meets rich girl Ronnie (Bonnie Xian) on the Internet and ends up indirectly influencing her to start the compensated dating life for her own reasons. Meanwhile, materialistic secondary school student Gucci (Venus Wong) needs money to buy a limited edition Gucci handbag and decides to try selling herself on the Internet. Through various circumstances, these girls soon become friends, connected by the compensated dating lifestyle that will also threaten to tear them apart.