 A shipping clerk named Turtletaub starts his own business knowing only that he intends either to create a product or to provide a service, and whichever one it is, he pledges, it will be good... for everyone. Turtletaub hires an awkward, kind day laborer (Ernesto) as his assistant and a confident yet conflicted salesman (Baltimore) as his sales force. Now all that Turtletaub needs is to figure out what it is that his business will do. But there is constant noise streaming through the vent in the ceiling of Turtletaub s unit, and the landlord keeps giving Turtletaub the run around, and his salesman has somehow started bringing in investment money even though they do not know what it is that their business does, and Turtletaub is not sure what it is, exactly, that he owes these investors. As the pressure builds and things start to move, Turtletaub seems farther and farther away from having his idea. Until one night, it hits... and it s great...