LUC, a talented French chef who dreams of owning his own French restaurant, attends a multi-level marketing event where he gets the chance to become a multi-millionaire. All Luc needs to do is sell his smile and recruit four other people who do the same. Luc signs a contract with MR. SCRATCH, a billionaire with an eerie presence, and ends up in a science lab where his smile is extracted and transferred to Mr. Scratch. After immense effort, Luc recruits four people and becomes a multi-millionaire, but his new life without a smile has a lot more unintended consequences than expected. Luc’s persona completely changes; his relationship with his fiancée falls apart and his best buddy commits suicide. Just when Luc thinks all is lost, he catches a glimpse of KAT, 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 smiles and releases them through a digital-to-analog converter. Luc’s hopeful experiment turns out to have widespread consequences that will also put a SMILE on your face.