Jeff Grant is auditing the books of a racing car driver, Bruce Carroway. During a fight over some missing money, Grant is accidentally killed by the driver. Bruce and his mechanic, Eric Little, then proceed to cover up the killing by placing misleading clues and establishing themselves an alibi. However, to Gideon the clues all point in one direction. Another murder is committed as Carroway and Little do their best to keep their alibi intact.