It's January the first 1954, New Years Day and most people are sitting around resting up from the holidays, but not Phil Harris, we find him at his desk in the den very busily engaged cleaning out his desk when Elliott turns up. 

Phil decides that this year as a resolution he is going to quit smoking and just to make it real tough he is going on a diet to lose ten pounds! Quitting smoking is one thing but the two together, that's going to be tough. Elliott takes him to a little health food restaurant he knows that's guaranteed to have all the calories removed. Let's see how long his resolutions last.