The character of Michael Galustyan that is called Carloson as he looks much like him, lives in a wonderful and bright world of metrics plump big-eared short men whose misstion is to help kids that face challenges caused by adults. Metrics can show themselves to the kids but have to hide the fact of their existence from those boring adults. Once upon a time The Elder Metric (Oleg Tabakov) sends our character with a responsible mission to help The Little Boy, lonely boy of 7 (Fedya Smirnov), whose parents are on the edge of divource. This emerging of so special and the very best friend in the world change the life of the boy dramatically. But no one could believe The Little Boy that his friend is not just his imagination but a real plump short man of the wonderful world of metrics. The situation becomes crucial when The Little Boy is sent to the school psychologist, has to be accompanied by the babysitter, and his classmates start mocking at him for his fantasies. At that moment his magical friend has to make a choice whether to prove The Little Boys relatives and friends that he really exists by risking to be seriously punished afterwards or to observe, staying cool, the situation from outside? Will our charming careless Carloson learn the values as true friendship, devotion, or unselfishness?