Can a philosopher’s stone turn everything into gold ? Can it become the elixir of life ? And what is life? Is it a journey where one’s achievements are measured in terms of material prosperity or is it the attainment of a certain state that is best described as the inexhaustible sweetness of serenity that comes from cherishing what one has as opposed to vying for what others seem to have. The film Last Breath Beautiful delves into these complex but realistic issues that confront the masses today. As principal protagonist Prem Sengupta grapples with the conflict between his idealism and principles on the one hand and the dreams and aspirations of his vivacious wife Vibha on the other, a chance encounter puts a magic pendant in his hands. Said to have mystical powers, the pendant propels Prem from being a small time employee of a firm to a powerful industrialist whose every wish seems to come true. However, woven into the tapestry of this tale of apparent success is a dark underbelly. Though the pendant has brought them great material benefits it seems to have come at a tremendous cost - Featuring seasoned actors like Subrat Dutta and Indrani Halder in the lead roles, the film triggers a thought in the viewers about the possibility to transcend the plethora of various complexities of life, and to break free and rejoice - for that matter, maybe even the moment of death.