LUC is a talented French chef with a charming smile and a lovely fiancée. His biggest dream is to one day open his own French restaurant in Beverley Hills. This dream seems obtainable when his best buddy invites him to a multi-level marketing event for the chance to become a multi-millionaire. When Luc learns that he can sell his smile for millions, he signs a contract with MR. SCRATCH, a powerful billionaire with an eerie presence. Luc’s task; recruit four additional people and get ten million dollars, that's it. Luc agrees and ends up in a science lab where his smile is extracted and transferred to Mr. Scratch.
Recruiting another four people turns out rather difficult, but Luc persists, succeeds and finally becomes a multi-millionaire. The new French restaurant opens, but Luc’s life without a smile has a lot more unintended consequences than expected; his persona completely changes, his relationship with his fiancée falls apart, and his best buddy, who also sold his smile, commits suicide. During some desperate research, Luc discovers that Mr. Scratch is not only the CEO of every major pharmaceutical company that sells anti-depressants, but he also he also bears the devil's name.
Just when Luc is about to give up, he catches a glimpse of KAT on TV, the most sought-after commercial actress with a smile to die for. Luc has an epiphany and comes up with a plan to get his smile back. As a team, Kat and Luc go back to Mr. Scratch who is overjoyed at the prospect of acquiring the most famous smile in America and makes Kat an offer she can’t refuse. During the process of extracting Kat's smile, Luc surreptitiously connects an electronic device to the computer, downloads all of Mr. Scratch's obtained smiles and releases them through a digital-to-analog converter. Luc's hopeful experiment turns out to have widespread and unexpected consequences that will also put a SMILE on your face.