Bruce is a local Eyewitness News TV reporter in Buffalo, New York, best known for doing humorous, homespun, human interest stories.. .which make everyone happy but him! Bruce would much rather be replacing the soon-to-retire anchorman, or at the very least, reporting significant news from international hot spots. Essentially, Bruce is discontented with nearly everything in his life, and rarely misses an opportunity to complain about it. He has a loving girlfriend, Grace (JENNIFER ANISTON), who runs a day care center, is happy with her life, and adores Bruce in spite of his negativity. While he dreams of becoming a legend like Walter Cronkite, she tries to help the world one day at a time.

Bruce is handed a good opportunity when he's asked to do a story on the 23rd anniversary of Niagara Falls' famed Maid of the Mist boat, which will air live during sweeps. But the mist hits the fan when it's announced on-air—just before Bruce goes live that the co-anchor position about to be vacated is going to Bruce's superficial and supercilious rival. In front of millions of viewers, Bruce has a major-league, noholds-barred, on-camera meltdown, punctuated by a four-letter word not yet cleared for network television.

One disaster follows another on this, the worst day of Bruce Nolan's life, as he's fired from the station, beaten up by a gang of toughs, who then vandalize his car. Furious, Bruce rails and rages against the Lord for his rotten luck.., which is followed by a curious series of signs and portents most of which Bruce ignores but one of which eventually leads him to a nondescript old building called Omni Presents, Inc.

There, Bruce meets an equally nondescript janitor (MORGAN FREEMAN), who ultimately reveals himself for who He really is.. .yep, he's God!

He's heard Bruce's complaints, and now has an offer for the choleric ex-newscaster. . . His job. By endowing Bruce with all of His powers, God challenges him to take on the big job and see if he can do any better!

And once Bruce convinces himself that he's not dreaming, having a nightmare or a psychotic episode, he proceeds to utilize the infinite powers at his disposal, great and small, for his own amusement, advancement and advantage until finally he stands at a crossroads: whether or not he will become the biggest and most powerful jerk in the universe, or find a little bit of humanity in Bruce Almighty.