After "The Poseidon Adventure", in which the ship got flipped over by a tidal wave, the ship drifts bottom-up in the sea. While the passengers are still on board waiting to be rescued, two rivaling salvage parties enter the ship on search for money, gold and a small amount of plutonium.

"Before her fate is sealed by the deep, the superliner Poseidon will reveal one last secret."

A FEW PICS