In this heart-warming family comedy, Dennis Sullivan, an average New York City accountant, goes unnoticed by his co-workers and boss who refer to him as ghost-like. When his boss assigns him to the account of a wealthy young widow Katie Wells, and her son Jake who’s fascinated with the TV superhero Man America, Dennis takes an instant shine to the young boy and his mom. On his way home from their meeting he spies The Imagination Superstore, where he decides to try on the 'Man America' uniform. But when he steps out of the dressing room in his Man America outfit he encounters more than he expected.