Pavel Ivanovich Chichikov arrives in a small provincial Russian town and proceeds to visit a succession of landowners, making each of them an unusual and somewhat macabre proposition. He offers to buy the rights to the dead serfs who are still registered on the landowner's estate, thus reducing their liability for taxes. It is not clear what Chichikov's intentions are with the dead serfs he is purchasing, and despite his attempts to ingratiate himself, his strange behaviour arouses the suspicions of everyone in the town.