Little Manhattan is a romantic comedy film that follows the story of a young boy who falls in love. Gabe (Josh Hutcherson) is a 10-year-old boy who lives with his soon-to-be divorced parents, Leslie (Cynthia Nixon) and Adam (Bradley Whitford). Rosemary (Charlie Ray) is an 11-year-old girl who Gabe has known since kindergarten. When Gabe is partnered with Rosemary in martial arts class, he begins to see her as a beautiful girl and becomes enamored with her. The two spend more time together and they begin to fall in love. However, Rosemary will be attending a different school in the fall, so Gabe tries to devise a plan in order to keep her in his life. When an athletic boy named Tim Staples (Anthony Laflamme) joins their martial arts class, Gabe begins to feel threatened. Will the love Gabe has for Rosemary be able to stand the test of time?