Jose Luis Lopez Vasquez stars as a millionaire industrialist who is involved in an auto accident. When he comes to, Vasquez has completely forgotten who he is and how much money he has. His greedy relatives would love to put Vasquez away and claim his fortune. But there's a fly in the ointment: the money is in a secret Swiss bank account, and the only one who knows (or who knew) the account number is the amnesiac Vasquez. Those familiar with the work of Spanish director Carlos Saura know for darn sure that he's not about to go the expected route with this surefire material: Garden of Delights, is just that, a bountiful garden of the surreal, the symbolic, the illusory, and at times the hilarious.
~ Hal Erickson, All Movie Guide