Neutral is made up of a series of loose-knit vignettes which flow from one to another without a traditional story line. Encountering over 70 characters during the course of a day, the film drifts in surreal directions and parades along with playfully absurd comedy. Examples of scenes include the shadows of a boy and girl discussing the favorite shapes they become, a chance encounter between a young woman and the author of her life, and a father taking his family trip far out of the way to return a friend's five pack of diet soda.