Once "King of Broadway", Max Bialystock's talent has dried up. One day when Leo Bloom, his accountant, is auditing his latest flop, Max learns that it's possible to make more money from producing flops than hits. Max persuades Leo to become his partner in the production of the biggest flop of all time : "Springtime for Hitler". They hire a bad cast and the world's worst director. All is set for Max and Leo to make a fortune.