In nineteenth century Vienna, Alfred and Josephine are discontent with their lives. He is tired of women only wanting him for his money, and she is a woman used to wanting men for their money. Confiding their woes to their respective best friends in letters, they each separately decide to dress down and go walking in the park, hoping for something different. They end up meeting and fall in love with the others' assumed persona.
In the present, best friends Monica and Sam with their respective spouses Lenny and Barb are on vacation. Lenny and Barb go to bed, leaving the friends to talk. The talk soon turns to the idea of having affairs, though they both recognize that they love their spouses very much. Soon the two friends realize that they are interested in more than just friendship.