The story is set in an unnamed Italian city (perhaps Venice) 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.