From acclaimed director Tsai Ming-Liang (Vive L'Amour, The River) comes the quirky story of Hsiao Kang (Lee Kang-Sheng) who sells watches in the streets of Taipei for a living. A few days after his father's death, he meets Shiang-chyi, a young woman who leaves for Paris the very next day. She persuades him to sell her his own watch, which has two dials, so that she can keep Taipei time as well as local time, on her upcoming trip. Troubled by the behavior of his mother who prays constantly for the return of her late husband's spirit, Hsiao Kang takes refuge in the memory of his brief encounter with Shiang-chyi. In an effort to bridge the miles between them, he runs around setting all the watches and clocks in Taipei to Paris time. Meanwhile, in Paris, Shiang-chyi confronts events that seem to be mysteriously connected with Hsiao Kang.