Seven-year-old orphan Albert is sent to live with his mother's foster sister, cynical businesswoman Harriet. Unhappy in his new home, the boy finds comfort in an imaginary friend, a giant but gentle Frenchman. Harriet at first dismisses it as fantasy, but comes to believe the imaginary friend might be real. Comedy, starring Whoopi Goldberg, Gerard Depardieu, Haley Joel Osment and Nancy Travis.

Recently orphaned, a young boy is taken in by his godmother who is shocked to realize that she can see the boy's imaginary friend: a flamboyant, French magician named Bogus.