Naalai is debutant director Udaybanu Maheshwaran's electrifying tale of the pulsating mafia underworld from where emerge two hardened gangsters. They may be reckless and hot-blooded, but their lives are dry and listless, unfolding each tomorrow with no fascination. The only force that gets them going is their friendship.

Theirs is a bond sworn in oblivion that has unknowingly given them a reason to live. As they grow, expanding and finding them in a hard-hitting world, the essence of their friendship infuses the magic of love for life in them. However, there comes a moment in one tomorrow that changes their lives, forever....