According to legend, Ah is a handsome young man who materializes to succor those in need whenever he hears a heartfelt sigh. Milani's protagonist is a woman novelist suffering from writer's block who, with the help of Ah, experiences the lives of four women unable to leave the house without their husband's permission.

The film offers a fascinating portrait of a range of Iranian women and their problems. Milani considers THE LEGEND OF A SIGH to be her favorite of the films she has directed.