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The intense friendship between two thirteen-year old boys Leo and Remi suddenly gets disrupted. Struggling to understand what has happened, Léo approaches Sophie, Rémi's mother. "Close" is a film about friendship and responsibility.

After a gentle alien becomes stranded on Earth, the being is discovered and befriended by a young boy named Elliott (Henry Thomas). Bringing the extraterrestrial into his suburban California house, Elliott introduces E.T., as the alien is dubbed, to his brother and his little sister, Gertie (Drew Barrymore), and the children decide to keep its existence a secret. Soon, however, E.T.

The world is a mysterious place when seen through the eyes of an animal. EO, a grey donkey with melancholic eyes, meets good and bad people on his life's path, experiences joy and pain, endures the wheel of fortune randomly turn his luck into disaster and his despair into unexpected bliss. But not even for a moment does he lose his innocence.