Francois Pignon is a lonely, dull accountant at a condom factory. At work, he's the butt of jokes, usually instigated by his co-worker Felix (Depardieu). And there's whispers at work that he's to be fired! At home, he sits alone, pining for his ex-wife and his son finds him too boring to be around. All this changes one day when a rumor spreads that he's gay, and much to his surprise, his life takes on an unexpected and hilarious turn for the better!