Danica Davidson
October 9, 2023 
In I Can’t Refuse S, Miku is in an unfortunate situation. Her father has destroyed the finances, her mother needs to be hospitalized, and the family desperately needs money to stay afloat. Miku has been working all sorts of jobs, but it’s never enough. So she gets an unusual idea: she wants to become a mistress for a wealthy and distantly related man who’s helped out a bit financially. With her body, she thinks she can convince him to help out more.
At the mansion she meets the very handsome butler Kamishiro Sougo, whom she immediately falls for. With much embarrassment she tells him why she’s there. He talks to the relative, but the relative only wants experienced women. Oh, and the relative says something else: he gives the butler permission to “train” Miku on how to be a mistress so that she can become experienced. Is she interested in getting, as she describes it, “sex lessons from a super-hot butler”? Why, yes, she is.
This is one of those manga where you have to leave reality at the door and go along for the ride. Complex plot? Logic? No, that’s missing the point. I Can’t Refuse S is pure fantasy aimed at a female audience who want some sensual escapism. Miku agrees to the training, and while at first Kamishiro just appears cold and aloof, he starts to help her out and compliment her. You can see that maybe he’s a nice guy after all, and maybe Miku is going to end up falling for him instead of the distant relative. And then the actual training begins.
He takes her to a penthouse suite in a swanky skyscraper, and things heat up fast. And while they don’t end up having sex (it appears you’ll have to read the next volume for that) plenty of steamy stuff does happen. The artwork is attractive, expressive and fitting for the subject matter. This is a title in Seven Seas Entertainment’s Steamship Imprint and is rated Mature.
Story & Art: Ai Hibiki
Publisher: Seven Seas Entertainment
Translator: Katrina Leonoudakis
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Danica Davidson is the author of the bestselling Manga Art for Beginners with artist Melanie Westin, plus its sequel, Manga Art for Everyone, and the first-of-its-kind manga chalk book Chalk Art Manga, both illustrated by professional Japanese mangaka Rena Saiya. Check out her other comics and books at www.danicadavidson.com.
