"Naked Boys Singing" is a 2007 comedy film adaptation adapted from the United States released on March 19, 1998, winning five Tony Awards [1] and a Broadway musical of the same name. What's special about this film is that all actors perform nudely, and are all male [2].The story is conducted in units, each unit is an independent story, and the dialogue is conducted in the form of singing. Most of the content uses funny ways to describe the ecology, life, or satirize the current problems of the gay man, discussing taboos, except for nude, and not pornography [1][2].Director Troy Christian explained the meaning of the movie to the public: "I hope "Naked Man Singing" can open the audience's eyes and minds. Naked is not equal to pornography [3]." In addition, the director also wants to bring out the message that everyone is equal. Ten actors represent the old, young, fat, thin, yellow, black, white, Latino, etc., and some of the stories are adapted from the screenwriter's personal experience [3].