Can a philosopher's stone turn everything in life to gold? Can it become the elixir of life? And what is life? Is it a journey where one’s achievements are measured in terms of material prosperity or is it the attainment of a certain state that is best described as the inexhaustible sweetness of serenity that comes from cherishing what one has as opposed to vying for what others seem to have. The film Last Breath Beautiful delves into these complex but realistic issues that confront the urban middle class today where consumerist modes of thought and action are increasingly on the rise. As principal protagonist Prem Sengupta grapples with the conflict between his idealism and principles on the one hand and the dreams and aspirations of his vivacious wife Vibha on the other, a chance encounter puts a magic pendant in his hands. Said to have mystical powers, the pendant propels Prem from being a small time employee of a firm to a powerful industrialist whose every wish seems to come true. However, woven into the tapestry of this tale of apparent success is a dark underbelly. A world where both Prem and Vibha make choices that will push them down the slippery slope to imminent downfall. Over time, in the pursuit of wealth and pleasure, both Prem and Vibha lose their ethics, scruples and moral sensibilities. They are now increasingly enmeshed in a world where passion, lust, greed and a desire for revenge have turned into a combustible fuel that burns the characters’ very souls from within. Though the pendant has brought them great material benefits it seems to have come at a tremendous cost – the loss of simplicity and inner peace that makes life bearable. Unknown to the protagonist however, the pendant comes with a timeline. At the end of which the owner of the pendant is fated to die. On discovering this hitherto unknown fact, Prem returns the pendant to the powerful mystic to whom it originally belonged and prepares to face the end with calm equanimity having realized that wealth alone is worth very little in the absence of happiness. Featuring seasoned veterans Subrata Dutta and Indrani Halder in the lead roles, Last Breath Beautiful explores the stories of individual lives reflecting contemporary social attitudes, climaxing with the shattering of the human ego which finally paves the way for the emergence of a new man or the Essential Man. One either breaks down or breaks free. Here the protagonist breaks free and experiences the bliss of the moment, celebrating the last breath of his life as if he were savoring the enigma of life itself.