From Tsuzuku Jinsei o...:

Naked is a one-volume manga containing three stories that revolve around two boys, Ayumu and Chihiro. The first two stories are set when they are in 5th grade, and revolve about them becoming friends and making a new friend. The final story is set several years later in high school and is about Ayumu's first love.

For those of you hoping this is shounen-ai or yaoi, Naked isn't. For those of you fearing it is one of those two, relax, it isn't.