Tale of Three Friends is a simple attempt at depicting the changing mores and culture of the subaltern classes in India, particularly in Bengal, in the context of globalisation. Three friends, Shyamal, Antu and Bilu, are young men with ambitions and a healthy interest in love, women and sex. All three fall in love, want to buy a house, marry and lead a normal life. The film is about growing up and the waywardness of youth, but looks at all this realistically and sympathetically, without in any way being judgemental. All through, there is a humorous spirit of indulgence