Only the royal suite at the grandest hotel in Paris has a safe large enough for the jewels of the Grand Duchess Swana. So the three Russians who have come to sell the jewels settle into the suite until a higher ranking official is dispatched to find out what is delaying the sale. She is Ninotchka, a no nonsense woman who fascinates Count Leon who had been the faithful retainer of the Grand Duchess. The Grand Duchess will give up all claim to the jewels if Ninotchka will fly away from the count. But can one count on a count?