A poor barber with dreams of perfecting an invention that restores hair growth and a thrift store owner unite in a quest of finding a fortune hidden in the upholstery of an old chair. To make the task more interesting (not to mention amusing), there is a set of 13 chairs, only one of which holds the cash prize.

It is based on the 1928 novel The Twelve Chairs by Ilf and Petrov, one of numerous adaptations of the work.