Mr. of the middle hand by the name of Chichikov comes to the provincial city of N. to buy dead souls at a similar price... A familiar story, isn't it? Like a hundred and fifty years ago, city officials, bigwigs of large and small businesses, as well as ordinary people, are confused, frightened or, conversely, seduced by a mysterious master. Can modern owners of dead souls resist his truly devilish cunning and dodgy? And what, in fact, is this product - dead souls?