En plenos carnavales de alguna ciudad italiana del siglo XIX, Montresor busca a Fortunato con ánimo de vengarse de una pasada humillación. Al hallarlo ebrio, le resulta fácil convencerlo de que lo acompañe a su palazzo con el pretexto de darle a probar un nuevo vino. Lo conduce a las catacumbas de la casa, y allí consuma su venganza.
The story is set in an unnamed Italian city at carnival time in an unspecified year, and is about a man taking fatal revenge on a friend who, he believes, has insulted him. Like several of Poe's stories, and in keeping with the 19th-century fascination with the subject, the narrative revolves around a person being buried alive-in this case, by immurement. As in "The Black Cat" and "The Tell-Tale Heart", Poe conveys the story from the murderer's perspective.