Steve Addington (Matthew McConaughey) is a professional surfer and beach bum who lives to ride the waves. Content simply to live in the moment, he has a dilemma when his finances dry up and businessman Eddie Zarno (Jeffrey Nordling) offers to hire him for a virtual reality game. Since there are suddenly no good waves in the ocean, Addington must reconsider Zarno's offer and ponder his place in the world. Struggling with the choice, Addington seeks advice from his friends.