I assume the 3D images were made using "Digital Mate - School Mate 2" and the text and bubbles were added using "ComiPo!".

This is from Tira's blog who writes short stories, and only recently started making comics, too.
http://tira.livedoor.biz/archives/51881751.html

Rugh summary:
Seiko (pig-tailed girl) demands that Ryuuji (guy's name) immediately leaves Shioki's body. At the end, Ryuuji says to the unconscious Shioki "You were saved thanks to Seiko and then on the last page he talks like a girl and says something like "I'm going to comfort everyone's dicks with my pussy." "End"

Base +3, Sushilicious +28, AlphonseZukor +1, Teta268 +5, nethentai +4

This is suppose to be erotic?

Base +8, Sushilicious +28, Katsura Masakazu -8

This is, what do you call it, oh yeah: crap.

Base +24, vfjTgw +8