文耀（郭涛 饰）四十岁了，还和老婆小鱼（刘心悠 饰）租房子住，整天为了房租推销他的书《新婚指南》，活得有点窝囊。 某天，文耀突发奇想，准备把《新婚指南》拍成DVD，自己当导演，找来女演员美凤（谢娜 饰）试镜，谁知美凤却透露了试镜的片段，断章取义放在了网络上，令文耀因为“潜规则”名噪一时，他的电影也歪打正着地找到了投资商。 正在文耀找到了业余演员燕子（姚晨 饰）和阿毛（李灿森 饰），准备大干一场的时候，后院起火，老婆小鱼知道了文耀“潜规则”的事情，闹得不可开交，一边是违约的赔款，一边是老婆离婚的威胁，文耀进退两难。

As children, the introverted Smile was being bullied by a gang of kids until the brash Peco comes by and chases all of them them away. Peco then takes Smile under his wings and teaches him how to play the game of ping pong. From there a life long best friend relationship comes into existence between these two polar opposite kids.