In Paris a filmmaker, Sally Potter, views a performance of stunning tango dancing by Pablo Veron and partner. Sally has always wanted to be a dancer, and she seeks Pablo's help. Pablo has always wanted to be in films. Sally and Pablo effectively make a deal to help each other. This film is the story of the development of Sally and Pablo's relationship and the difficulties they encounter in trying to fulfil their dreams.

Most of The Tango Lesson is in black and white. The brief moments of colour will instantly remind you of Orlando which Sally Potter also directed. The other similarity between these films is the feeling of open-ended space. The Tango Lesson, though a good film, is far too arty to be as entertaining as Orlando. However, the film's music is good and dance buffs should not miss it.