Irene Dunne stars as American Terry McKay and Charles Boyer as French heart crusher Michel Manet the same roles they both played in the 1939 RKO picture.

It is a romantic story of a love affair that begins on shipboard when Manet sailing to New York to marry rich heiress Lois Clark meets beautiful Terry Mckay who is returning from a buying trip in France to her boss and boyfriend Kenneth Bradley.

Manet and McKay decide to meet up again in six months on the 102nd floor of the Empire State Building to decide if they are truly in love.