Les Tuche, a modest french family, change his life after winning a super lottery. Thanks to the money of his parents, the son, Donald (aka "coin-coin") goes to Los Angeles to improve his english. On the L.A. University, he meets Jennifer, daughter of a famous American financier.

After an evening of drinking, six men find themselves in front of The God of the Joke. Distressed to find that people aren't laughing anymore, He gives the six friends a mission: to save the world with the Eleven Commandments of the Joke. The men enthusiastically take on their task. They undertake various tests aimed at pushing the limits of stupidity.