Mitch and Dave are best friends who lead very different lives. Dave, a successful lawyer with a family, is bogged down by the responsibilities of his job and parenthood. Mitch, a carefree bachelor, enjoys a life with no strings attached. One night, after a few drinks, they confess to each other their envy of each other's lives while urinating in a public fountain, wishing they could trade places. The next morning, they wake up to find that their wish has come true: Mitch is now in Dave's body and Dave is in Mitch's.

As they struggle to adapt to their new circumstances, both men realize that their preconceived notions about each other's lives were mistaken. Dave, in Mitch's body, must tackle Mitch's lax lifestyle, while Mitch, in Dave's body, is overwhelmed by the complexities of family life and a demanding career. In their quest to return to their original selves, they face a series of comedic and awkward situations that reveal the challenges and rewards of their respective lives. The experience offers them a newfound appreciation for their own lives and a deeper understanding of each other.