Brian Donlevy is Walter Williams, a wealthy industrialist whose vicious, two-timing wife, Irene and her lover, Jim Torrance, plot Walter's death in an "accidental" car crash. Plans go awry and Torrance is killed instead. The police believe that it is Williams' charred body that is found in the wreck, and declare him dead. Assuming a new identity, Williams ends up in a small town in Idaho and begins life over again, falling in love with beautiful Marsha Peters (Ella Raines). Walter returns to San Francisco to confront Irene, but an unpleasant surprise awaits him - an indictment for murder. <i>Impact</i> is a masterpiece of film noir, full of striking dialogue, diabolical plot twists and excellent authoritative performances by Brian Donlevy, Ella Raines and Charles Coburn as the investigating detective.