The Producers is a 1968 American satirical comedy film written and directed by Mel Brooks. The film is set in the late 1960s and tells the story of a theatrical producer and an accountant who want to produce a sure-fire Broadway flop. They take more money from investors than they can repay (the shares they sell total more than 100% of any profits) and plan to abscond to Brazil as soon as the play closes, only to see the plan go awry when the show turns out to be a hit.