Matthew cannot see with his eyes. However, this little super sleuth can still see everything even in the dark through sound, smell, taste, and touch, employing these senses to the fullest every day to display his incredible powers of observation. On his birthday, Matthew’s parents take him to a dog breeder to choose a puppy from a litter. To the breeder’s surprise, Matthew selects the best puppy in the brood. By presenting this “invisible” world in black and white, the filmmakers aim to visualize the world that the visually impaired live in, and thus deepen children’s understanding and eliminate prejudice regarding disabilities.