While perusing the books of an engineering company, fastidious auditor Frank Manning encounters rum goings on when he is approached by a woman who claiming she is being blackmailed. She begs him to find certain letters and he eventually agrees. Having obtained the letters, he takes them to a specified address where, to his horror, he finds a man, fully clothed, dead in the bath.

When a massive Soviet battleship negotiates the treacherous Oslo harbor without a local pilot, American counterespionage agent David Harding suspects that the enemy has developed a secret navigational tool and orders his operatives to find a local frogman to take pictures of the vessel's hull when the ship makes a goodwill tour stop in England.

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A federal agent joins forces with a British lawman to foil a spy ring.