Splendid Float is a story about a guy named Rose (a.k.a. Roy), who leads two different lives at the same time: Taoist in daytime, drag queen at night. One day, he gets a request to bring back the soul of a recently drowned man and finds out the dead man is Sunny, whom Rose once loved. Rose tries to meet Sunny′s soul by bringing back the old memories of him. Everything about Rose′s life is on the border: life and death, taboo and routines. His role of Taoist is about death (bringing back the dead one′s soul, praying for the souls of the dead), while his other role of drag queen is about life. (Being a drag queen is his own manner of sexual orientation, but it is also a means of living by entertaining people). He seems to be a metaphor of modern Taiwanese society with a dual structure and multiple layers related to each other. At first sight, a line of drag-queen cars with bright lights searching for customers seems to be for people who are alive, but on the other hand, it seems to comfort the souls of the dead. Splendid Float tells about life and death in an ironic way, and by doing so, it gives unusual feelings about them. (Kim Ji-seok)