黎耀辉（梁朝伟）与何宝荣（张国荣）是一对同性恋人，为了有新的开始，他们怀着美丽的梦想（去看南美洲大瀑布）离开香港来到阿根廷，却在布宜诺斯艾利斯迷了路。黎耀辉想安下心来过日子，无奈何宝荣于夜夜笙歌中放纵着自己的生命，以期找寻更多的刺激，只当黎耀辉是他受伤后的港湾，两人分歧、争吵越来越多，心的距离越来越远。　　黎耀辉明白过去的日子不可能再复返时，决定离开何宝荣，而正是在他离开后，绝望的意味（对黎耀辉的爱）才在何宝荣的脑海中完整地浮现。

• It Can't Last Forever
• It Could Be You
• It Could Happen to You!
• It Couldn't Happen to a Nicer Guy
• It Grows on Trees
• It Happened in Flatbush
• It Happened in Harlem
• It Happened in Hollywood
• It Happened in Honolulu
• It Happened in New York
• It Happened in Paris
• It Happened One Night
• It Happened One Sunday
• It Happens Every Thursday
• It Is a Good Day to Die
• It Is the Law
• It Isn't Done
• It Might Happen to You
• It Must Be Love
• It Only Happened Once
• It Only Happens to the Living
• It Pays to Be Funny
• It Rained All Night the Day I Left
• It Seemed Like a Good Idea at the Time
• It Shouldn't Happen to a Dog
• It Started at Midnight
• It Starts with Murder!
• It Takes a Thief
• It Takes All Kinds
• It Takes Two