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20世紀30年代，二次大戰如火如荼。而薩利（Karl Markovics卡爾•馬克維斯 飾）憑借一手高超的偽造技巧春風得意，佳肴美女信手拈來，好不自在。但是他的好日子并為持續多久，很快他便因為遭罪被逮捕，隨后投入毛特豪森集中營。
時德國納粹圖謀制造大量假幣，以擾亂同盟國的經濟。薩利的才能得到發掘，他成了這個秘密偽鈔制造小組的頭目，但良心卻促使他選擇了另一條路……
本片根據阿道夫•博格（Adolf Burger）原著《魔鬼工廠》（The Devils Workshop），書中所述為作者親身經歷，影片榮獲2008年奧斯卡最佳外語片獎和2007年德國電影金像獎最佳男配角獎（Devid Striesow）。
對話文本:(系普特網友整理，文本只包括旁白影評部分，不包括電影原聲。)
The Counterfeiters is a new film by the Austrian director Stefan Ruzowitzky. It's a concentration camp survivor story. The survivor in question is a Berlin criminal mastermind named Sally Sorowitsch, a Jewish counterfeiter played by a remarkable actor named Karl Markovics.
Sorowitsch finds himself in the Sachsenhausen concentration camp during World War II and he is forced to help the Nazis with this scheme called Operation Bernhard, which was a plan to fake the currencies of their enemies, the pound and the dollar, and flood the markets of the United States and Britain with this fake money, thus destroying their economies.
This is a very fast moving, very suspenseful movie, and it turns really on the ethical dilemmas facing Sorowitsch. He is a thief but a man of some honor. The question that the film raises very starkly and effectively is what are the rules of survival in a place like a concentration camp. Do you do everything you can to stay alive, do you some obligation to your fellow inmates, er, or do you have some obligation even to the larger cause that is should you, if it means staying alive, go ahead and help your pressers, your captors, do something that may even lead to their victory.
This is a soundly-made movie doesn't really break any new ground in holocaust films, but it does have a remarkable performance. I think Karl Markovics as Sally Sorowitsch brings so much intensity and understatement to the role, that he really carries the film. It's a very interesting film, er in some way it's a modest one, but quite effective.
