This comedy, along with its companion feature "Smoking" (France/1993), deals with the relationship between chance and human determination. Two actors portray various characters in a series of vignettes, each with dual outcomes. After recounting the first story in a straightforward manner, the film suddenly asks "what if?" and explores a parallel universe peopled by the same characters. "No Smoking" emphasizes the tottering marriage of wimpish gentleman Miles Coombes and his hot-to-trot wife Rowena, and the friendship between Miles and alcoholic school administrator Toby Teasdale.