 After his wife died, Sam Baldwin did not think about other women. His 8-year old son Jonah thinks that his father needs a woman in order to get his life back in order and calls in on a nation-wide radio-show. The voice and story of Sam is heard by hundreds of women, including Annie Reed, who is about to marry her fiancé Walter soon. She can t find a rest until she really knows for sure that Sam Baldwin is not the one person for her. Thus, Annie travels to Seattle, where Sam and Jonah live, and there decides that Sam is not the one. The letter she never sent was posted by a friend of Annie, and therefore Jonah, who feels that she s the one for his dad, already booked a flight to New York in order to meet her on the roof of the Empire State building, just like in "An Affair to Remember". Of course, his father follows him instantly...