The film revolves essentially around a couple of misfits, Jim Carrey and Kate Winslet, on the surface entirely unsuited to one another. He is a shy, withdrawn introvert, and she is so totally out-there that she has blue hair! The relationship goes through good and bad, but in the end, disintegrates into hate.
This leads Winslet to go to the alarming Lacuna Inc to erase all memories she has ever had of Carrey. The clinic cheerfully says the mental 'damage' is negligible, comparable to a night of heavy drinking.
A devastated Carrey does the same, in a brilliant acting performance, but while he is inside his own mind, he realises that he doesn't want to continue the procedure. He struggles to salvage his memory.
Revealing anything else would be criminal. This is one of the cleverest films of the year, and the absolute essential watch.