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Ms. Anna Manalastas is the mean, icy, and cunning owner of a toy empire. One day, the car she is in explodes. Upon her death, Anna realizes she is about to go to Hell. But being a good negotiator, she strikes a deal with the Gate Keeper to give her a second chance at earning a ticket to Heaven. Anna is given 100 days to do good to those she had wronged in her life. But it won't be as easy as she expects. Once on earth, she realizes that she is not back as her old self, but as a helpless 7-year old. Witness how a child with a cold heart resolves her issues on her way to the gates of heaven. This TV series is just one of the awesome series of ABS-CBN 2(number one TV network in the Philippines).

While claiming to be about faith, belief and values, the show is pegged on an erroneous belief premise that one can correct his earthly mistakes after his death. This is diametrically opposed to the teaching of the Christian faith whose message the series purports to convey. It therefore has undertones of false hope for the viewers. Another related but equally unacceptable premise for a show that claims to be Christian in its themes is its storyline that the soul of someone who died can return to earth taking on the body of a different person, a concept which any viewer who understands the teachings of Christianity would find at odds with the faith. This show tends to insult the audience's intelligence as well, for one of the turning points in the story is when the "life" of the already dead protagonist was supposedly endangered after a vehicular accident! (The character died through another vehicular accident at the beginning of the series). Notwithstanding these loopholes in the storytelling, the series began with interesting conflicts among the characters, but as the story progressed, it has become dull and formulaic, moving from one sub-story to another without coherent interrelatedness. The plot therefore appears to be choppy as well as monotonous.