The Magnatex factory, its location unidentified, that constructs petrol cans for the war using American machinery and American components. The film follows the working processes along the production line and throughout the day. Includes the workforce's teabreak in the canteen, which has a southern aspect. Introductory title states: 'this film is intended to record the great task of producing petrol cans for the armed forces - by British labour using American machines and mterials at a factory specially built for the purpose by Magnatex Ltd'.