Sociologist-economist Sowell, a noted conservative, draws this collection of essays from his Scripps-Howard syndicated column and his contributions to the Wall Street Journal, the New York Times, and the Washington Post.

Sowell offers opinions on social and foreign policy, law, education, and race, criticizing the trend of American politics since Reagan and reserving his sharpest criticism for special-interest groups such as homosexual lobbies, welfare and pay equity beneficiaries, and political "victims" of all kinds. His essays are tied together by an analysis of the cost and benefits of various concepts, proposals, and actions, and an emphasis on common sense.