What is life? Is it a journey where one's achievements are measured in terms of material prosperity or is it the attainment of the inexhaustible sweetness of serenity. The film Last Breath Beautiful delves into these complex but realistic issues that confront the masses today. As the principal protagonist 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. Can it become the elixir of life ?