Investigation into what has happened to the twenty-three billion dollars entrusted to the British and American coalition for the rebuilding of Iraq. Looks at whether promises of reconstruction, restoration of basic services, and building of schools and medical centres have been kept. Considers the problems of a children's and maternity hospital and also looks into a trail of fraud, corruption and incompetence leading back to the USA, which has meant the disappearance of vasts sums of much-needed money.