Kingbitter, an editor at a failing publishing house, believes himself to have been the closest friend of B., a celebrated writer and Auschwitz survivor, who recently committed suicide. Amongst the papers B. has left him, Kingbitter finds a play entitled Liquidation that uncannily predicts the behaviour of B.'s ex-wife, his mistress and Kingbitter himself. As he obsessively reads and rereads the play, Kingbitter becomes transfixed with the idea that buried within these papers is B.'s great novel: the book that will explain his relationship with Auschwitz.