Barcelona, Spain. A young man is murdered in the middle of the street in front of the police headquarters. Miguel and Marcial, two agents of the Criminal Brigade in charge of the investigation, find in the victim's room a newspaper where a cryptic classified ad appears.
Octavio Saldaña is a poor young dreamer who lives with his elderly mother and is an office worker at Manufacturas Sánchez-Bey. Mr. Bey rewards Octavio for his work by inviting him to spend a few days at a spa. There Octavio meets Lelly, daughter of a cloth manufacture, and to impress her he decides to pass himself off as a millionaire.
Fearing that her niece Rosita will abandon her true love and enter into a marriage of convenience, doña Juanita tells her the story of when, many years ago, she fell in love with an accountant who worked in a circus.
