Ghattamaneni Goutham (Gopichand) and Nanda Kumar (Gopichand) are two identically same persons. While Goutham is a Millionaire, Nanda is a Slum Dog. One day, Goutham decides to search for his own individuality and interchanges his place with Nanda. But then, Nanda grows greedy in Goutham's house and decides to take that place forever. What happens next forms the rest of the story.
Gopichand had undergone a complete makeover for the film. He is at his stylish best in the film, a different attempt from his action avatar. He also ensured that there are enough variations in both the roles. His performance in the emotional scenes is decent. Hansika is seen in a little character and she is okay. Catherine is confined only to glamour and she is good. Mukesh Rishi and Nikithan Theer as baddies are impressive. Sachin Khedkar, Chandramohan, and Seetha are good in the roles they are offered. Bithiri Sathi's comedy is okay, nothing great. Vennela Kishore appears in hero's friend role with routine passable comedy role.
Sampath Nandi has chosen a good storyline but then lost the track as he gave too much importance for style and ignored the substance. The revenge plot is not well written while the twist is not properly handled at the end. We get an okay feel for the first half but midway of the second half, the story loses track. Soundar Rajan's camera work is very good. The entire screen is oozing money thanks to the extraordinary production values. Thaman's songs are average but the background score is impressive. Editing should have been better in the second half.
Finally, Goutham Nanda is a lost opportunity for the team. A good storyline is foiled by bad treatment and script work. The director seems to have lost his focus on the script while the emphasis is totally on style. Watch it only for the image makeover of Gopichand.