Filippo is a gigolo making up in looks what he lacks in wits. When an accident robs him of his beauty, demand plummets. Desperate, Filippo asks for help from retired hustler and self-professed life guru Max.

Ettore has spent the last five years in jail for a robbery. Once out of prison, he has nowhere to go, his wife broke up with him and doesn’t want him to meet their little daughter who was born right before he was arrested. Alone and desperate, Ettore roams the streets of Rome and meets a strange old man, Nicola. He decides to take advantage of him and rob him. But after breaking into his house, Ettore realizes Nicola doesn’t have anything worth stealing and furthermore, the old man tells him a rather stranger thing: he affirms to be Santa Claus…

一桩少女谋杀案将三人牵扯其中：一个是与被害人有血缘关系的检察官，一个是想借机成名的律师，还有一个则是自称无辜的嫌疑人。

当上帝为你关上一扇门时，往往他会为你打开另一扇。意大利男孩米克（Luca Capriotti 饰）虽然出身在穷乡僻壤，但他从小就梦想成一流的电影大师，只因他是那么的热爱电影。然而上帝跟他开了一个最残酷的玩笑，米克玩弄一支来复枪时不幸走火，从此他只能淹没在巨大的黑暗当中。 这一度令米克感到沮丧万分，仿佛活着已没有了动力。然而盲校的唐老师的一番话让米克豁然开朗，为什么音乐家在演奏时会闭上眼睛，因为那样音符会蜕变，变的更有力量。于是，米克选择了用耳朵代替眼睛，去记录他生活的点点滴滴。这时，我们才发现：原来，不仅可以看见天堂，还可以听见天堂。