The film tells the story of Matt, a male hockey player who dies in a game and comes back to life as Sara Bryan, a female figure skater due to an accident made by an angel that caused the hockey player to die. Both share the dream of competing in the Winter Olympics. The male hockey player specified that if he returned to earth, he wanted to have a chance to win an Olympic Gold medal on ice leaving the detail that he wanted to be on the hockey team implied. With time running short Matt has to get skating lessons from Sara's one-time rival if he wishes to earn gold.

"Reincarnation changes everything."