In this documentary, director Tang records his own son's birth and growing up, his father's recovering from a stroke and a nostalgic trip home to China. (In the 1940's his father evacuated with the Nationalist troops to Taiwan after it lost the Mainland to the Communist in the war. It wasn't until 1980's were people allowed to go home to visit in Mainland China). From his search for the earliest memory of life, with a close observation and sensitivity, he exams the parallels of the different lives of a different time. In his previous work, "HOW DEEP IS THE OCEAN," director Tang ends it with the ultrasound image of his unborn child, representing the beginning of a new life. With this work, "HOW HIGH IS THE MOUNTAIN," it is rather a beginning of a series of questions about life and a continuation of examination of his own life and the longing of a perfect world.