Theatre is a documentary epic weaving essayistic segments together with interviews. It reflects broadly on the nature of theatre, staging encounters with the theatrical form in its various guises, from the quaint to the disturbing: from animals at the zoo to a neonazi demonstration. Theatre is here seen as an idea that penetrates the everyday, yet maintains its exception from it. There is still life and theatre even if no one knows quite where the boundary between them exists. The film includes interviews with artists Beny Wagner and Wojciech Kosma, choreographer Sonya Lindfors and theatre director Anna-Mari Karvonen. The interviews take place in motion, traversing various urban settings that penetrate their content in subtle ways and map out a relation between distraction and association. In the last segment of the film the focus shifts. Conversations about the world as theatre are exchanged for a ones about theatre as a condensation of the world. The preceding reflections become materialised in the concluding exchange, in which Karvonen and Emilia Kokko perform the roles of Director and Actor.