This has the "feel" of a story written to order for the pictures -- sentiment plus. Even the gesture towards an occasional aura of the hard-boiled school fails to ring true. But it is good enough tripe -- a story of a youngish scientist, who has chanced upon a formula for the perfect foundation for lip stick and cold cream, and who cares not a whit about making his fortune thereby, but prefers to stick to his laboratory and give the formula away. But good friends interfere and in spite of himself he becomes richer and richer for he seems to possess a Midas touch. There are two women in his life -- one the little secretary in his office, who risks legal complications to keep him out of trouble, and the other a glamorous female who is more interested in his riches than himself. Well done, but unimportant.