An unambitious man with a habit of overachieving takes a job with few prospects and little chance of social interaction. All he has to do is wait for the tapes to be delivered and when they arrive, transcribe the recorded conversations, word for word. Before long, he's imagining lives for the anonymous people he listens to and he's imagining a new life for himself, with the woman who brings him the tapes. But making up stories isn't part of the job description. He's bound to make mistakes and when he makes mistakes there are going to be consequences. Not least the appearance of the fat-man, and he has plans of his own.