Izumi Ishimoto and Alex Morales were once in love and still cannot forget each other. Now 20 years have passed and they have moved on with their lives, but so has the world. Set in a boring and bureaucratic version of NYC, Izumi and Alex go about their mundane existences while quietly refusing to give into mandates of the new dystopian society – namely undergoing a surgical treatment that renders the brain incapable of dreaming. A mysterious new company called the Sandman Corp., led by the equally enigmatic Dr. Esperanza Haddid, boldly claims to have developed a technology to create alternate realities or dreams by scanning people’s memories. The opportunity to reconnect with each other is a temptation the two haven’t felt in years.