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Drop Off is similar to Breakout, in that the player controls a paddle which can move left and right, hitting a ball which the player is using to eliminate jewels at the upper end of the play field. The game differs from Breakout, however, in that the paddle can also be moved up and down, the jewels are moving down toward the player's paddle, and there is a border at the bottom of the play field which bounces the ball back.

The plot of the game involves the antagonist character's girlfriend being in a coma. A muse appears and tells the player that his girlfriend is trapped in a nightmare and is possessed by someone. The muse then casts a spell to put the player into her dreams.