This book tells the fictional story of Lin Ming (pseudonym), a once-wealthy Chinese businessman, who rose from a comprador at Sassoon & Co. to a Shanghai tycoon, then to a major figure on the American West Coast, ultimately building a financial magnate in the United States. Set from the mid-19th century, it offers a unique perspective on the historical figures and events of Qing China, Britain, and the United States. Through this narrative, it gradually unveils the underlying business logic of modern Chinese history, including overseas trade, Sassoon & Co., Morgan Bank, Standard Oil, the Rothschild family bank, oil trusts, and steel trusts.