The narrative centers on a meek and downtrodden government clerk living in St. Petersburg, whose life is consumed by the desire to replace his threadbare overcoat. After much sacrifice, he finally acquires a new overcoat, which momentarily elevates his social standing and brings him brief joy. However, his triumph is short-lived as the overcoat is stolen, plunging him back into misery. The clerk's desperate attempts to recover his lost garment ultimately lead to his untimely death, and his ghost is said to haunt the city, searching for the stolen overcoat, in a tale that intertwines the tragic with the absurd, and critiques the indifference of society to the plight of its less fortunate members.

The book is a collection of absurdist short stories that reflect the author's unique take on the Soviet reality of his time. Through a series of bizarre and darkly humorous vignettes, the author explores themes of meaninglessness, the breakdown of logic, and the unpredictability of human existence. His characters often find themselves in surreal situations that defy conventional understanding, highlighting the author's fascination with the illogical and the nonsensical. The work serves as both a critique of the societal norms of the era and an example of the avant-garde literary movement to which the author belonged.