When Matt was a young boy, his mystically powered grandfather granted him three wishes, and applied the first wish for a dog. Being a bored-in-life accountant, he was ready for another dog and acquires a Shih Tzu puppy he names Mila.
He often tells her he wishes she were human on how fun it would be to have conversations. One night in a dream, his grandfather appears reminding Matt he has two more wishes.
In the morning, lying next to Matt is Mila who has transformed into a woman, and gains national attention for her unbelievable baseball skills.