Paris, the Sentier district. Christmas is approaching and Vahé Krikorian's life is falling apart. The shop he runs with his father is about to close. Too many debts and unpaid bills. Lu Ann, the woman he loves, is leaving him, and he knows that the shell games he plays with Sahak and his brother Toros won't get him very far.

Urbain, a man "like everyone else" likes only one music; that of the records he listens religiously. Unfortunately, troublesome neighbors will disrupt the man who will have to act to get rid of it in a definitive way.

A French adaptation of Neil Simon's play "Laughter on the 23rd Floor", staged by Jacques Rosny.