A psychosexual black comedy about two WWII cryptographers who are haunted by a corpse that they plan to drop off the coast of Japan before the invasion. Frank and Samuel are completely different individuals, thrown together by the war effort. But they share an ability for subterfuge, one that is not limited to code-cracking but extends into their personal lives. While Frank is a bigamist, mainly to hide his even deeper compulsion, Samuel uses threesomes to cover up his attraction to men. As they concoct letters to leave on the Body, hoping to confuse the Japanese, they begin to apply the imaginary scenarios to their own lives, and the codes they have built up to cover themselves start to break down.