马歇尔(祖德·莱茵霍尔德 Judge Reinhold 饰)曾经有过一段失败的婚姻,这段婚姻将小儿子查理(弗莱德·萨维奇 Fred Savage 饰)带到了马歇尔的生命里。马歇尔常年埋首于工作之中,但仍然要时不时的抽出时间和精力去照顾查理,这让他感到烦不胜烦。一次偶然中,马歇尔得到了一个诡异的骷髅,让他没有想到的是,这个拥有着神奇魔力的骷髅将会改变他和查理的一生。 成长在破碎家庭中的查理同样对自己的命运感到非常的失望,某日,马歇尔和查理同时许愿,他们一个渴望重新变回小孩,而另一个则希望自己快快长大,命运的车轮开始旋转,在魔力的影响下,他们的灵魂竟然对调进入了彼此的身体之中。On returning from a buying trip abroad for the department store in which he works, Marshall finds he is in possession of a strange ornamental skull. Marshall is divorced and is looking after his son Charlie for a few days. The skull has special powers, and when Marshall and Charlie simultaneously wish they were each others age, father and son exchange bodies. Now Charlie has to go to work, and Marshall to school. Charlie also has to deal with Marshall's girlfriend. If that weren't enough a pair of smugglers are in pursuit of the skull.