An average New York accountant tries to fill the boots of a movie-based superhero. Dennis, a lonely New York accountant accidentally stops a costume shop robbery while he's trying on a "Man America� superhero outfit. The whole clumsy fight is captured on security cameras and when the video hits the news he becomes the center of a media-frenzy. Everyone wants to know "who is Man America?!� And "when is he coming back?!� The only person who knows his true identity convinces him that the people of New York have new hope and that they need him. Without any superpowers and armed with nothing but a silly costume he dives into the superhero business. At first things look up at work and with his new girlfriend, but not for long!