프리랜서 저널리스트인 피터 밀러는 스스로 목숨을 끊은 한 유태인 노인의 비망록을 입수하게 된다. 피터 밀러는 유태인 강제 수용소를 만들도록 지시한 나치 독일의 히틀러 친위대 SS의 책임자, 암호명 오데사라는 인물의 정체를 추적하게 되고, 차츰 그의 실체에 다가서는데...
Lawrence Neman is a well-heeled New York average citizen. One day when he needs glasses, his appearance takes on a trait that corresponds to the widespread notions of Jewish physiognomy. As a result, Newman is soon treated and harassed as a Jew, feeling the latent anti-Semitism - which is first expressed by the fact that he loses his job. His opposition to the stupid dictatorship of public opinion is becoming increasingly violent, against prejudice and exclusion. Consciously he steps on the side of his Jewish fellow citizens, shares their fate, marries a Jewish woman, for whom he feels sincere affection.