This time's Magic Mirror Boat features girls from sports clubs full of confidence in their physical abilities! They challenge themselves to squat games aiming for a prize money of 100 million yen! However, there's a twist - a super powerful vibrator hidden inside the custom-made 'Vibe Counter'. As they struggle through embarrassing squats while enduring its intense power, some succumb to multiple orgasms caused by excessive shaking. Will they be able to claim the prize money?