 The funny and fascinating story of "Best Friends" revolves around the unusual relationship of gay Mandy (Paolo Ballesteros) and tomboy Sam (Ciara Sotto). The lives and loves of Sam and Mandy begin to get tangled when Sam s crush, Kaye (Valerie Concepcion), falls in love with her bubbly best friend Mandy! Things get more complicated when Mandy becomes head over heels in love with his crush, Gio (Marco Alcaraz). But this chick boy finds it challenging to woo a hard-to-get woman like Sam than any other girls around. How will Mandy and Sam free themselves from this knotted situation? Will they find the affection they need in the arms of their crushes or will they find true love in each other? Do best friends really make the best of lovers?