At the end of 2005, New York's famed restaurateur, Sirio Maccioni, closed Le Cirque, destination of the rich and famous. During 2006, he and his three sons, open a new Le Cirque, taking four months longer and $4 million more than planned. The film follows this process, the new restaurant's opening, and the emotional impact of two New York Times reviews over the next few months. Maccioni, in his 70s, seems tired, chained to his work for his sons's sake; then, the restaurant opens and his indefatigable charm returns. It's a roller coaster ride. At the film's end, Maccioni, with a small Gucci bag on his hip, receives communion in a church in his home town of Montecatini Italy.