In the not-too-distant future, an all-seeing monitoring state carries out "desire audits" to accumulate taxes on the subconscious lives of the people. Mild-mannered government representative James Preble takes a trip to a remote farmhouse to investigate the dreams of Arabella "Bella" Isadora, an eccentric, aging artist. Entering Bella's huge VHS archive, which consists of a life time of dreams, Preble stumbles upon a secret that supplies him a chance at love-- and wish for retreat.