Max, who was sentenced to two years in prison for burglary, was released without a job and made a living by washing dishes in a restaurant. His former partner and girlfriend Amy runs a tap dance class and lives with a group of old tap dancers. Max finds them, hoping that life can start all over again, only to find that Amy has been courted by a Broadway director. Max doesn't know whether to join or leave. The gang that had asked Max to help with the theft found him again, and they took a fancy to Max's agile skills and steady pace during high-altitude theft, all of which were the foundation for tap dancing practice. In the face of easy money and his beloved tap dance, Max was in a dilemma. Max went to Broadway to audition but was accused of irregular movements by the director who pursued Amy. Max angrily threw his dancing shoes into the river. He vowed that he would never dance again and chose to accept the request of the theft gang to steal diamonds. Make yourself rich. But Max couldn't let go of tap dancing at all. even when he opened the safe in the secret room, he still had the rhythm of tap dancing ringing in his ears. Max gave up the diamond and was determined to go back.