An ambitious anthology film featuring segments directed by over two dozen of the world's leading talents in contemporary genre film. Inspired by children's educational ABC books, the film comprises 26 individual chapters, each helmed by a different director assigned a letter of the alphabet. The directors were then given free reign in choosing a word to create a story involving death.

Two children, Pancho and Birutas, who live peacefully in the same village, are platonically in love with Xonxa. One of them, El Birutas, has to emigrate in search of a better future, leaving Xonxa and Pancho in the village.