The children Conrad and Sally Walden lost their fun in a brightly colored fantasy world. Both tend to extremes. Sally is overcontrolled, cunning and obsessive, while Conrad regularly strikes off the rails. One day a six-foot cat stands in front of them. He starts to finally bring the fun back into the lives of the children.
After the first shock Conrad (Spencer Breslin) and Sally (Dakota Fanning) are fascinated by the cat cattle (Mike Myers). Although they must sign a contract whose meaning they do not understand, the animal seems to be a viable way out of the situation. Mother Joan is to organize a party for her phobic boss in the evening. For this, the house must be clinically clean. So the children must not touch, hiring or messing up until then.