In a city the size of New York, everybody is nobody until somebody notices them. Each day, millions of people pass in the shops and train stations and on the sidewalks, close enough to touch, but never reaching out.

When a holiday season robbery attempt by two of the city's most dedicated delinquents goes awry, a unique one-hundred dollar bill is set loose on the streets. As it passes from the hands of a visitor with a mission to a woman held hostage by sorrow to a sales clerk with a lion's heart to a waitress with a world of responsibility to a pastry vendor with a past to a young attorney in the midst of a career crisis to a wise cab driver to a mysterious traveler, the bill inspires strangers from different walks of life to reach out to each other, intertwining their destinies, and illuminating the life-changing magic of receiving A Special Gift from Gram V.