The manga is about the relationship between a mysophobic secretary, Shirotane (whose condition is so out of hand he can't ride on the train, eat in a restaurant or pick up something someone else has touched) and a child psychiatrist, Kurose. As someone who has struggled with a disorder, I found Shirotane to be represented really well - being both reluctant to change (there's nothing wrong with me) while at the same time eager to be a bit more 'normal' (if I wasn't like this, wouldn't things be easier?). He has some few people who respect his condition who he is somewhat close to, otherwise people treat him with disdain (does he think we're dirty or something?)
It is rare for a serious condition like this to be treated with the respect it deserves and is NOT played up for laughs. The fact that Kurose is a psychiatrist means he understands Shirotane's condition as well as how to deal with it (I am asking you very seriously, would you prefer to fall on me, or on the floor?), and how far he can be pushed. There is no easy cure, Shirotane does not become 'fixed' by love or any such drivel, he struggles to overcome his mysophobia, with limited success.
The twist in the relationship which is probably the deciding factor in whether or not you'll enjoy the manga, is that it is interpreted as an S&M dynamic. Too often S&M relationships in manga turn out to be a lot more about the BDSM aspect than the S&M, or involve humiliation and disrespect, or rape.
Ten Count is more of a pure S&M dynamic, with Kurose always pushing Shirotane to the limit without ever taking him too far - allowing him to keep his clothes on during their (very hot) sex scenes, or his gloves, or refraining from kissing him on the lips. It is his respect for both Shirotane and his condition that make the manga a step beyond your average yaoi. He frequently asks permission from Shirotane as to what he can and can not do - and listens to Shirotane's answers, interestingly enough - except when it comes to Shirotane projecting his mysophobia onto Kurose (when he begs Kurose to 'disinfect himself' AFTER they've had sex, he outright refuses because it has nothing to do with Shirotane).
Smutty, well-written, clever and respectful, I HIGHLY recommend Ten Count.
