Émile and Louis are friends and cell-mates in a French prison. They have a plan to escape together, but when time comes for the escape, only Louis is able to make it out. On the outside, Louis becomes a captain of industry by opening his own successful phonograph manufacturing company. Although he has no further plans for an escape feeling he wouldn't be able to do it without the assistance of his friend, Émile does manage to seize an opportunity for an escape himself. On the outside, he gets a job at Louis' primary phonograph factory, not initially knowing it is owned by his old friend.