Most Beautiful Island is an ironic and disenchanted title. The movie starts with women infiltrated in the humanity that circulate through the skyscrapers of Manhattan every day. They are anonymous but tenacious girls who do everything in their power to break into a ruthless and competitive world. The story revolves around Luciana, a young Spanish girl recently arrived in New York, escaping from her past. She is alone, without documents, and her only purpose is to find a way to earn enough money to survive in the Big Apple. Under the circumstances, Luciana accepts every kind of work that is offered to her, even those she never imagined. One day receives an economically unrefusable proposal. For $ 2,000 must be dressed elegantly at an exclusive party: no physical contact, just "hold up the game" of the guests. Luciana accepts but the party leads to a mysterious room. And so begins a nightmare beyond imagination.