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Counterplot is a standard murder melodrama in which a man mistakenly believes he has killed someone. Brock (Forrest Tucker) flees to Puerto Rico from New York City, the scene of his supposed crime. A Puerto Rican boy who had befriended Brock years ago turns out to offer him a haven in this aftermath of the presumed murder. As time goes by, it is revealed that the murdered man's business partner was the one responsible for his death. Complicating matters is the fact that the dead man had taken out a hefty life insurance policy before he died. Brock's next challenge then, is to get evidence on the real killer. This was director Kurt Neumann's last film, he died within a year at the age of fifty-two.