Léon Dutilleul, petit fonctionnaire de bureau encadré par une hiérarchie moraliste et dirigiste, se découvre un jour la capacité de passer à travers les murs. Immédiatement, il en avertit son ami le piètre artiste-peintre Gen-Paul. Celui-ci lui donne des idées pour en profiter, par exemple jouer quelques mauvais tours à ses supérieurs hiérarchiques, faire quelques petites farces à des inconnus, ou profiter de l'occasion pour un peu de voyeurisme dans le magasin de mode d'à côté.
A simple civil servant Léon, who has the unusual ability to walk through walls, falls madly in love with a hotel thief by the name of Susan. He poses as the notorious gangster Garou-Garou to attempt to woo her affections, but is arrested and sent to prison. As a prisoner he annoys the guards by walking in and out of his cell, and keeps asking Susan to cease her criminal way of life. As fundamentally being an honest and law-abiding citizen, he eventually handles back everything he has stolen, is acquitted by the court, and becomes famous and respected. When he learns that Susan is planning to return to England and start a new life, he decides to confess his emotions to her. However, the couple is interrupted by a sudden rush of journalists. Trying to escape in a building, they get cornered on a corridor, and Léon pushes Susan through a nearby wall. But by doing this, he loses his own wall-walking ability, and the film concludes.
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