This episode begins with Keita and his two sisters celebrating at a karaoke parlor, and it just so happens that his sisters have gone to the trouble of making Santa outfits for the occasion.  The reason that the sisters give for the occasion is shake Keita out of his depressed emo mood. After the sisters take a break from singing they try to get Keita to sing.

        After drinking some Oolong tea, Riko asks Keita if the tea tastes strange, then Riko suddenly passes out.  Ako then realizes that this must be the adult Oolong tea, and concludes that Riko must be really bad with alcohol. Ako tells Keita that they might as well just enjoy the tea, and after they’re both nice and toasty Ako tells Keita that she needs to pee. Keita tells her to just hurry up and go, but Ako’s legs won’t work properly. Keita offers to help Ako to the bathroom but she would rather crawl, so she crawls off to the bathroom.

       Just as Ako crawls off to the bathroom Riko finally wakes up and tells K that she also has to go to the bathroom but can’t hold it in. Well, Keita tells her the owners will be mad if she goes inside the room, then Riko and asks Keita if he’ll drink it? Well, Riko settles for asking Keita for an empty plastic bottle. Well, he says it’s impossible so Riko says she’ll just go here, and she says she hasn’t wet her pants since preschool.

     Keita decides it’s better to carry Riko to the bathroom instead of letting her pee her pants, and when Ako sees Keita carrying Riko past her she envies the princess carrying style.

      When Keita finally gets Riko inside the bathroom she plays up her intoxication getting Keita to remove her panties so she can pee, and once they’re off she tells Keita that is thing has gotten big. Keita finally gets her to go and when she’s finished she gets on Keita’s case for staying in the bathroom when he could have left and as punishment she tells him to hurry up and wipe her off.

       Keita starts to get really flustered and confused and she asks him what the problem is since she’s his sister. Riko tells him to remember back to when they were young and he was still pissing his bed and Riko and Ako had to take care of him, so he can return the favor this one time. Keita asks Riko if she’s sure it’s just pee down there and she tells him to hurry up and find out. Just as Keita begins to wipe her off Ako knocks on the door wondering what’s taking so long, breaking Riko’s moment of exaltation.

      As Keita is leaving the bathroom Ako gets a glimpse of the situation and Keita says she has it wrong but one glance at Keita’s pants confirms her worries and Riko says it’s exactly what it looks like.

       Back inside the karaoke booth, Riko’s fallen back asleep with a very nice smile on her face. Well, Keita is bummed out because Ako thinks something happened inside the bathroom so he starts to drinks heavily and Ako apologies to him. Then Keita places Ako on his lap and tells her to share some of her cheerfulness with him by mouth to mouth. After a few seconds thought, Ako thinks it’ll be alright for her to enjoy Keita by herself, and after a few minutes of kissing Keita wants Ako to work on his tongue then he returns the for her.  After a little while, the drunken Keita pulls Ako’s top down and tells her that he’s going to see how excited she gets when doing these things and proceeds to go to work on her twin peaks. He starts off a bit rough, but after a hint from Ako he gets gentle and asks her if it’s OK for a brother and sister to do this?

       Well, Ako tells Keita that she’s a sister Santa for now. Keita eventually works the rest of Ako’s outfit off and is about to go to work on her lower half when she gets a telephone call from the front desk saying that their time is up in five minutes, Ako asks for an extension, but the front desk tells her they’re booked solid so they have to leave, and when Ako looks over to Keita she sees that he’s asleep.

      When Ako returns to Keita’s side she bops him upside the head for falling asleep then she heads to the bathroom to take care of a moisture problem lamenting that if she knew it would have turned out like this she would have brought some spares.

     On their way back from the karaoke bar, Keita tells his sisters that he doesn’t remember a thing but he doesn’t feel stressed out anymore, and he thanks them for their help. As the episode ends, Ako and Riko bicker over what the other sister did with Keita, and Ako is still dealing with her moisture problem. Well, that’s all for this OAV.

       Well, I’ve always liked Kiss x Sis because of its playful execution of the wincest trope. While Keita relationship with Ako and Riko isn’t truly incest because they’re his step-sisters and it’s about as close as you can get without stepping into the creepy territory of Koi Kaze (real incest). In the previous two episodes of Kiss x Sis I’ve ripped on Keita for his lack of a man card, his parents say go for it, his step-sisters say go for it, his male classmates say go for it, even his own body says of it, and what does he do? Nothing. Well, in this episode he finally decides have a little taste of forbidden fruit, but only because he’s drunk, and to make matters worse, he doesn’t remember anything. I almost wish that I could swap Keita with Touya (the scumbag from White Album), Keita would make a better boyfriend for the pure and virginal Yuki, and Touya would have already passed his twin entrance exams and both Ako and Riko would be worring about buying diapers instead of making cosplay outfits. Eventhough I hate weak male leads in harem and love triangle anime, I like both Riko and Ako because those girls know what they want and they actualy go for it. What makes Kiss x Sis frustrating is that Ako and Riko offer Keita the perfect male fanstay of hot willing girls and he doesn’t have the sack to take advantage of a situation that could never exist but you wished it could.