As an accountant, Dylan Reed's life revolves around revenues and expenses. Until a trivial encounter brings him and a free spirited surfer named Penny Campbell together. Spontaneous, energetic and lively, Penny shows Dylan that there is more to life than just numbers. When an accident takes away Penny's vision, the tables turn. Suddenly vulnerable, the formerly radiant surfer isolates herself from the rest of the world, including Dylan. As the girl he has come to love becomes a shell of her past self, Dylan takes it upon himself to help Penny discover the beauty of life from a whole new perspective.