A German scientist has discovered a theoretical means of transforming lead into gold. Working with his engineer Werner Holk (Hans Albers), he is literally moments from proving his theory when the lab is blown up by a saboteur. Holk is then hired by the British capitalist who ordered the sabotage and goes to Scotland to see his friend's work recreated on a massive scale in a secret laboratory beneath the North Sea. Swearing revenge, he agrees to help the millionaire and even fraudulently "creates" a bit of gold to fortify the illusion that the machine works. Gaining the confidence of the millionaire's somewhat wayward daughter Florence (Brigitte Helm) as well as the workers, Holk puts together a plan to destroy the machine before the artificial gold it would create can wreak havoc on the world economy. The first day of the machine's operation, Holk manages to turn the workers against the millionaire (thus ensuring they'll all get away safely), then only barely escapes himself before the lab is blown up in a spectacular sequence of explosions and strobe lighting.
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