WORKING GIRLS is a frank and often humorous look at women working in a brothel in midtown Manhattan. It is owned and run by Susan, a woman in her 30s. who had worked briefly as a prostitute before opening her own business. Molly, a photographer, has been working at the brothel for a couple of months. The film follows her through a day's work. By focusing on the relationships among the women working in the house. WORKING GIRLS explores the reasons why men visit brothels, very often for intimacy and understanding.

WORKING GIRLS reveals a side of prostitution that has never yet been explored in a film. The women in the film are in control of their lives and their work, not victims forced into prostitution and exploited by pimps, Johns, or the police. Their decision to work as prostitutes is shown to be an economic alternative in a society where women's work is still often underpaid and undervalued.