The Baudelaire orphans are on a train. Mr. Poe has been promoted to Vice President in Charge of Coins at Mulctuary Money Management. They are unceremoniously dumped in Paltryville as Poe doesn't want to miss a day of business at the bank. Shortly they discover there is a building at the end of the street, not far from the Post Office and Lumbermill that looks exactly like Count Olaf's eye tattoo.
They enter the Lumbermill and discover that, not only are they living in a dormitory on the site, but they are also to work at the mill.
After a mornings hard work they finally meet their new guardian. Ostensibly Charles and 'Sir' are partners, but Charles acts more as a lackey to Sir.
Mention is made of a sculpture called Twisted, Carcked, and Hopelessly Broken.
Klaus's glasses are broken by Foreman Flacutono and has to go to the optometrist / optician for some new ones, where he is hypnotised. Count Olaf, disguised as a receptionist called Shirley works at Dr. Orwell's.
Like all of the Series of Unfortunate Events, Advanced Ocular Science is a book with thirteen chapters.
The two older orphans, at various times, try to think how the other goes about their speciality - Klaus's voracious reading and researching or Violet's amazing inventions.
It is revealed that the orphans will live in a crab-infested shack at Prufrock Preparatory School, where they will spend half a semester, and that they will make some staples.