A conjuror invites a boy from an audience of ragged children to assist him in the performance and magically produces a bunch of flowers.

The boy returns to his seat, but before he leaves the platform he remembers his sick sister at home and asks the wizard if he cannot repeat the trick for her. Making a pass over the boy, the wizard changes him into an umbrella which the wizard turns until it fills the screen...

The wizard reappears in the home of the boy where the poverty-stricken mother is nursing the sick child. He changes his umbrella once again into the little boy, produces a spray of flowers for the little girl and a waiter in charge of a steaming hot supper.