Materials presented in the book are a blend of ancient Middle Eastern elements, with allusions to the writings of H. P. Lovecraft and Aleister Crowley, woven together with a story about a man known as the "Mad Arab".

Simon claims that after experimenting with the text, they verified that the work is a genuine collection of magical rituals that predates most known religions, and warns that anyone attempting to use the Necronomicon may "unleash dangerous forces".

The prologue explains how the Arab first came to discover the dark secrets that he is recording, accidentally witnessing an arcane ritual performed by a cult that worships Tiamat, in which both the demons Kutulu and Humwawa are conjured.

The text is littered with non sequiturs and arcane incantations, presented as indication of his unstable mental state and his desire to protect himself from perceived danger.

The back blurb claims it is "the most potent and potentially, the most dangerous Black Book known to the Western World," and that its rituals will bring "beings and monsters" into "physical appearance".

It relates how Marduk (Leader of the Elder Gods) slew Tiamat (Queen of the Ancient Ones), clove her body in two and created the Heaven and the Earth from the two halves.

With the exception of the terms "Elder Gods" and "Ancient Ones" (which were first popularized by the fiction of H. P. Lovecraft), many of these stories are derived from authentic myths.

The Armageddon and Apocalypse of Judeo-Christianity are also referenced: following the conflagration of the End Times, the flesh of the vanquished Leviathan is to be served up to the victorious survivors.

[1] In addition, two members of the Magickal Childe scene, Khem Caigan (the Necronomicon's illustrator) and Alan Cabal, an American occultist, have independently stated that the book was widely known as a hoax in the local occult community and references Peter Levenda as the author.

The same thing is pointed out by Dan Clore who writes[4] that the hoax Necronomicons are every bit as "authentic" as the Lesser Key of Solomon or the Sixth and Seventh Books of Moses.

The book was featured as courtroom evidence in the murder trial of Rod Ferrell, with suggestions that it played a part in Satanic human sacrifices.