Based on the erotic game by Alice Soft.

What can a widowed woman do when she gets that itch? Invite a nubile man over to help her decorate! It has been a year since Chiho became a widow and the nights are getting lonely. It’s a good thing that her friend Kanae is there to help. Kanae is experienced, she’s been married for eight years and she knows just what Chiho needs. A little spice, a little color and some new scenery is what’s missing from Chiho’s life.

(Source: AniDB)