Businessman Gerald Barker is invited to join a mysterious super corporation known as The Firm. His work in the organisation turns out to be of a unique and somewhat disturbing nature. But Gerald finds no comfort with his wife Melissa and friend Barry - his relationships with both collapse. In a surreal and strange fashion, Gerald eventually comes to understand what The Firm is about. Made on a tiny budget of $15,000 the film is a mix of naturalism and stylisation which the filmmaker hoped would work on 'a simple, surrealistic level'.