 Milo Janus is the charismatic owner of a chain of health spas. But even his charm isn t enough to calm the anger of business partner Gene Stafford, who s figured out Milo s scheme to overcharge his own corporation for equipment and supplies, depositing the profits in offshore bank accounts. When Gene turns up dead, the victim of an "accident," no one could suspect Milo, especially since he has a perfect alibi for the time of the death. But someone does: an out-of-shape police lieutenant named Columbo, who smells a very large rat under Milo s fit exterior.