Based on a traditional Vietnamese atmosphere, the film speaks about the double-sided values of all that exists. In 1940s′ Ca-Mau, a southern Vietnamese province under French ruling, the people have a rhythm of life that coincides with the seasonable climate. A young guy named Kim leads two buffalos for money that can save his troubled family. But his plan does not go well. He gets no profit, only to lose one of the buffalos. What is worse, he falls in love with the wife of his friend, Det, and faces his own father′s death. During the monsoon season, burying is not possible. Kim tries a water burial for the moment with help from Haitich and Ba Hai, but he loses his father′s dead body. And time goes on. The natural environment of Ca-Mau reflects our own lives. Water makes land richer, but it is also disastrous when it becomes a flood. In other words, Ca-Mau is a symbol of our life where life and death co-exists. Buffalo is a big part of their lives. Kim, the buffalo boy, leads his life with water and buffalos and it reflects the traditions and emotions of old Vietnamese life. Ba Hai′s dead body on the water and the water-buried father′s body become icons clearly showing the Vietnamese consciousness on death. (Kim Ji-seok)