Nekomata ~Futanari Hen~

Main character is a usual student who lives poorly since parents often vanish and go somewhere. One day he discovers two abandoned kittens and takes them home. Soon he gets hit by the truck. When he awakens, he sees a fantasy animal store owner Lyme who was able to save him, but the cost for that was turning two kittens into girls. From this day strange cohabitation begins.

[From vndbreview]