This comedy, along with its companion feature "No Smoking" (France/1993), deals with the relationship between chance and human determination. Two actors portray various characters in a series of vignettes, each with dual outcomes. After recounting the first story in a straightforward manner, the film suddenly asks "what if?" and explores a parallel universe peopled by the same characters. "Smoking" emphasizes the tottering marriage of alcoholic school administrator Toby Teasdale and his insecure wife Celia; Celia's tentative relationship with jack-of-all-trades Lionel Hepplewick; and the transformation of punkette employee Sylvie Bell.