Marlene Dietrich stars as the impoverished Countess Claire Ledux with only one thing on her mind to marry a man of means. Ledux's engagement to Charles Giraud (Young) appears to be smooth seas ahead until Captain Robert Latour (Cabot) stormed into town and took the wind out of her sails. Though it would take fainting spells and double identities to delay and disguise the truth, the Countess would discover that the greatest treasure of all a heart of gold is worth more than a pot of it.