Someone has been skinning dead bodies and using their hide to make shoes. All of a sudden, a shoe factory whose business has been on the low side for some time improves tremendously.
| Directing | Chow Cheung | Director |
| Writing | Chow Cheung | Writer |
| Camera | Wing-Chung Wong | Director of Photography |
| Directing | Mao Chiang-Pang | Director |
| Production | Chih-ming Huang | Producer |
| Directing | Chan Wai-On | Director |
| Production | Liu Chi-Yong | Production Manager |