Tootsie opens as we see a man putting on a fake mustache and preparing for a part. Then, we see students performing in front of their class as Michael Dorsey, their teacher, coaches them. A moment later, we watch Dorsey audition for a part on a large, empty stage. He goes through multiple auditions and is rejected for many parts, but he continues to teach his acting students throughout the process. Michael tells his students that they must find ways to work, even though unemployment as an actor in New York is ninty-five percent; he finds a way by being a waiter at night.

Michael and his roommate, Jeff, walk home, and Michael is greeted by friends with a surprise birthday party. Michael visits with his guests, some of whom he hasn't met before this night. Michael walks his friend, Sandy, home and stays...