An adventure story for young boys, Dipu Number Two is the second film of a talented director from Bangladesh who is one of the few who concentrate on quality filmmaking in a country with a rich commercial film industry. The story is taken from a youth-oriented novel in which Dipu, a boy belonging to the educated class, is teased by the school bully but eventually forms a deep relationship with him. The rest is totally escapist in nature, including a scene in which the two youths manage to capture single-handedly an entire group of robbers.

Naaru is a Bangladeshi living in Male'. In his struggle to survive, he does several odd jobs.