The volume, described as "the first book on Russia by an American business man written for business men," is a most detailed appraisal of the Soviet program as laid down in the Five Year Plan, and a cool estimate of the outcome. The results, according to the author, have been largely intangible: "There is an abundance of idealism but a shortage of material comforts. There are lots of hopes but a lack of satisfactions. There is great impatience but slow growth. There is much experimentation but little achievement. There is gross inefficiency but gradual learning." These conclusions, which have been frequently expounded by others, are here borne out with a wealth of factual material. The author pleads for a revision of the American attitude and policy.