After leaving prison, dwarf criminal Calvin Sims joins his moron brother Percy in stealing an expensive huge diamond from a jewelry store for the mobster Walken. They are chased by the police, and Calvin hides the stone in the purse of executive Vanessa Edwards, whose husband Darryl Edwards wants to have a baby. Percy convinces Calvin to dress like a baby and be left in front of the Edwards' house to get inside the house and retrieve the diamond. Darryl and Vanessa keep Calvin for the weekend and decide to adopt him, while Walken threatens Darryl to get the stone back.

Another gimmicky comedy from the Wayans brothers, Little Man comes with the requisite raunchiness, but forgot to bring the laughs.

'Little Man' divides audiences sharply. Those who enjoyed it praised the impressive CGI effects seamlessly blending Marlon Wayans' head onto a body double, found it genuinely hilarious with consistent laughs, and appreciated the cast's performances, particularly Wayans' facial acting. However, critics lambasted the ludicrous, implausible premise, derivative plot ripped from classic cartoons, and repetitive writing with flat jokes. Some found it light escapism, while others considered it unwatchable torture, making this a polarizing comedy experience.