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The film opens with the ordinary life of a cobbler, transitioning swiftly into a magical reality as Max, played by Adam Sandler, uses an old sewing machine to repair shoes. Max's mundane routine is shattered when he tries on a pair of shoes belonging to a rich customer, instantly transforming into that man and allowing him to experience a life of luxury. This stark transformation provides not only comedic moments but also sets the stage for deeper explorations of wealth and identity—Max can now literally walk in someone else’s shoes.