The Overcoat is generally acknowledged as the finest of Gogol's memorable Saint Petersburg stories. It is a tale of the absurd and misplaced obsessions, centered around the life and death of Akaky Akakievich Bashmachkin, an impoverished government clerk and copyist in the Russian capital of St. Petersburg.

Akaky is dedicated to his job as a titular councillor, taking special relish in the hand-copying of documents, though little recognized in his department for his hard work. Instead, the younger clerks tease him and attempt to distract him whenever they can. His threadbare overcoat is often the butt of their jokes.

Akaky decides it is necessary to have the coat repaired, so he takes it to his tailor, Petrovich, who declares the coat irreparable, telling Akaky he must buy a new overcoat. The story follows Akaky's journey to attain an "overcoat" of untold value and power, representing the mighty bureaucracy.

The narrative takes an interesting turn when Akaky dies of a broken heart after his beloved smart coat is stolen, symbolizing the reprisal of the lower class against the dominance of the ruling class.