Franois Pignon (Daniel Auteuil), an accountant in a condom factory, hears that he is about to be made redundant and decides that he might be able to save his job if he pretends to be gay. The ploy works; the management's fear of appearing politically incorrect causes them to do an about-face and ask Franois to stay on. But these new revelations about his sexuality begin to cause the accountant all kinds of trouble, particularly when macho colleague Flix Santini (Gerard Depardieu) falls in love with him.
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