Joel Barish, heartbroken that his girlfriend underwent a procedure to erase him from her memory, decides to do the same. However, as he watches his memories of her fade away, he realises that he still loves her, and may be too late to correct his mistake.

Heiress Joanna Stayton hires carpenter Dean Proffitt to build a closet on her yacht — and refuses to pay him for the project when it’s done. But after Joanna accidentally falls overboard and loses her memory, Dean sees an opportunity to get even.