The Sea is a family drama, set in one of the fishing villages in Iceland in the year 2000.

Thordur, a self-made man who owns the local fishing plant and the trawlers and who has become wealthy from having been given a substantial fishing quota, calls his children home to the village for a week-end to sort out affairs. He’s retiring and wants to discuss the future of the company, settle their inheritance and last but not least to reveal a family secret.