Dog Thieves is a story about a just crime, loneliness and friendship. Väiski, Bosli and Maisu, the films twelve-year-old heroes all come from broken homes. For them, friends are everything. The children discover a dog forgotten in a car. And since the police refuse to rescue the dog the boys break into the car and steal the dog. The grown-ups want to find the perpetrator, but the children are worried about the welfare of the dog and find no alternative than to lie about the break in. The difficult situation causes conflicts between the children and their friendship is put to the test when it transpires that one of them has informed on the others in order to escape from a tight corner.