The men who run a pet cemetery, and the men and women who bury their pets, become the subject of this documentary. We first meet Floyd McClure, a paraplegic with a dream to create a pet cemetery. One inspiration is the death of his collie years before; and the other is the local rendering plant, which turns animals into glue. He realizes his dream, only to see it fail. Then we visit a successful pet cemetery, run by a father and his two sons. One is a frustrated musician, nursing a broken heart. The other is joining the family business after selling insurance in Salt Lake City. Throughout, we also meet the people who have buried their pets.