In the library of a country house in Nottinghamshire, Vivian is writing an article about the importance of lying, when he is interrupted by Cyril, who tries to tempt him away, but instead is drawn into a discussion about art, nature, literature and imagination.
The Decay of Lying sees Wilde explore his deepest preoccupations about the relationship between life and art, and examine the work of such writers as Shakespeare and Balzac.