向來沉默的少女蝴蝶在跨年的那一晚來到熱鬧的PUB，在狂歡的人群中，遇見了也來此逃避現實的立翔，在眾聲喧嘩的環境裡，只有蝴蝶讀出了立翔的孤獨，於是兩人之間的距離越來越近，那一刻立翔才發現蝴蝶不是慣於沉默，而是聽不見...。

小惠在PUB與好友蝴蝶斷了音訊，在尋找蝴蝶的過程中，她和男友耗子像是歷經一場迷幻奇妙的公路之旅。這一路上他們陸續遇到了不安的立翔、立翔的黑道老哥宗德、蠢蠢欲動的手下定安、愛上女明星的小胖...；就在這跨年夜的24小時內，所有人陰錯陽差地湊在一起，每個人心中都有一個夢想等待完成。

Do Over follows five characters over twenty four hours on the last day of the year. As the interrelated stories proceed, the connections between the lives of the five characters begin to reveal themselves and their stories unravel. By depicting five different characters at emotional crossroads, Do Over examines the struggle of overcoming our greatest fears; the unknown of what lies ahead in the future, the fading value of our existence in the present, and most of all, irreversible mistakes made in the past that may catch up to us.