Luis’ sick daughter, Alicia wants the dress worn by the Magical Girl Yukiko, a character of a Japanese TV program, as a birthday gift. While trying to get the dress for his daughter, Luis meets a rich woman who is psychologically insecure and a teacher with a dark past. The three then get entangled in a huge event that will change their lives forever. Magical Girl focuses on a tragedy related to money. In an attempt to make his dying daughter’s wish come true, the father takes away the rich woman’s money. Consequently, it makes the audience angry, not with the father, but with society. In this context, the story indirectly describes Spain’s recent economic crisis and its dehumanizing effects. Its scenes and its characters are so calm and cold that the film seems to be painted with achromatic colors. The film, whose scenes are composed in a stable manner, is the one that drew the greatest attention in Spain this year. The first sequence appears again as the film’s epilogue, letting the audience know its true meaning. (RHEE Soue-won)