At the reading of his father's will, in an attorney's office surrounded by other adults, a man finds there is nothing he can do with his feelings of grief other than to be the boy he feels he is inside. At that moment, he begins to grow smaller, younger, feels his adult clothes, too big for him now, slipping off his shoulders. He decides to go to see the whales, which he was promised, but never did. Thus begins an adventure of a boy who finds the whales, that become his new family as the ocean becomes his new home.