The Idol of Paris is based on Paiva, Queen of Love, a novel by Alfred Schirokauer. Set in the mid-19th century, the film traces the rags-to-riches story of a girl named Theresa. Sleeping her way to the top, she becomes a highly sought-after Parisian courtesan, one worthy of the attentions of the Emperor Napoleon. But Theresa has no time for the Emperor, not with such virile lovers as Hertz around and about.