The manufacture of the aircraft involves both mechanical assembly as well as work done by hand, such as riveting.

The process of building a bomber is seen, from the foundry where molten metals are cooked, to rivets and tools designed specifically for American aircraft production.

After assembly, the B-26s were tested by a small team of two USAAC pilots and a flight engineer, before acceptance by the military.

[4] The film was distributed and exhibited by under the auspices of the Motion Picture Committee Cooperating for National Defense; and ends with the "V sign" signifying victory.

Bomber: A Defense Report on Film was nominated for an Academy Award for Best Documentary Short.