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Henry Ford, the legendary automobile manufacturer, James D. Mooney, the GM manager and Tom Watson, the IBM boss, were all awarded the Grand Cross of the German Eagle, the Nazis' highest distinction for foreigners, by Hitler for their services to the Third Reich. At this time, in 1937 and 1938, Hitler's armaments industry was running at full speed. The German subsidiaries of these American companies - Opel, the Ford Werke AG and Dehomag - had willingly allowed themselves to be integrated into the "Führer's" war preparations. The film concentrates on the companies which were indispensable for Hitler to wage war. The documentary is supported by new archive material, as well as interviews with contemporary witnesses and experts.