Destruction Inc. is the 13th of 17 animated Technicolor short films based upon the DC Comics character of Superman. It was released on Christmas Day 1942.

When Jerry and Sherman are producing their boy scout talent show, they ask Lucy to get her 'old friend' Ethel Merman to headline. Merman is in town under an assumed name so Lucy unwittingly recruits her to pass herself off as the Broadway star, with just an hour of voice lessons from Lucy.

Morgan (Frank Shannon) pays off Randy (Smith Ballew) and Barry (Stanley Fields) with a promissory note to be collected at the Blake ranch. They arrive to find Mrs. Blake (Ruth Robinson) sick and without any money, her back taxes due, her ranch hands departed, and her son in need of an operation. With Randy attracted to Janet (Cecilia Parker) and Barry hoping to help Danny (Wally Albright), the two decide to stay.