Million Dollars Point is the name of a dive site on Santo Island, in Vanuatu, a lagoon that had become an underwater cemetery for hundreds of tanks and canons abandoned by the U.S. army after World War II. The site was named after the amount offered by the natives to buy this war material out, brand new but already outdated. The film Million Dollars Point juxtaposes the images of this submarine battlefield with footage of a local music video showing a French mustached man dancing and singing on a Pacific beach with Polynesian girls at his side.

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