Breath is about an Iranian family who lives in Iran. It tells the story of Bahar, who is living with her father, Ghafour and Grandmother during the 70s.She is living in her childish and surreal world, filled with their dreams and fantasies.

Mahtab lives in Tehran in 1996, along with her 10-year-old child, Erfan. She has got divorced from her husband, Morteza, who is in jail. Mahtab has enrolled her child in a karate class so that he does not end up like his father as far as his character is concerned.

Before getting to the security office, the culprit is set up and left alone with his interrogator for an hour so that maybe they could get the information they need. That hour they spend together means something different to each of them and they both glimpse at their different stages of life in one day and live their lives backwards. The two men stroll in an unknown city and come to their young days. The time ends. The interrogator who’s been impressed by the culprit, tries to get him back to life and since he doesn’t succeed in doing so, he goes mad.