Moscow Year New Year's Eve 1987. In the 25th hospital on duty are the obstetrician and the nurse. They make the rounds, after which sit down to celebrate the New Year. Suddenly, the hospital ambulance arrives with a pregnant woman - daughter of the general, who had an accident and she started the premature birth. Despite the exhortations of doctors that gestational age is a tragic turn for the child, a fierce general, threatening with a pistol, forcing him to take delivery. A child is born dead, and intimidated doctor decides to replace it for a living. On the same day another woman gave birth to twin-girls, one of which is changed. Ironically, the two girls called Masha. 1999年的圣诞节，在克里姆林宫为孩子们举行的化妆舞会上，两个有着相同相貌、名字都叫玛莎的小姑娘调换了身份，她们一个是总统的孙女，过着衣食无忧的生活，另一个是贫穷女画家的女儿，需要靠卖酒瓶子换取零钱来维持生计。她们一个以为中了大奖，一个以为遭到了劫持。 为了回到原来的生活中，她们各自想尽了办法，但是对于十几岁的孩子来说还是太困难了。 原来，在1987年的新年前夜，莫斯科第25妇产科医院里诞生了一对双胞胎女婴，她们是一位单身妈妈的孩子，碰巧的是总统的儿媳也在这时进入医院生产，可是总统的孙子生下来就死了，为了给总统一个交待，也让那个穷困母亲的孩子有所着落，主治医生把双胞女婴中的一个交给了总统……
