The story opens with the description of distant hills across a river in Spain. An American and his girlfriend sit outside a train station in the heat. No other details about their relationship are provided at the beginning of the story. They decide to order beer, and the woman who works at the bar brings the drinks to their table. The girl remarks that the distant hills look like white elephants, but the man discounts her remark.

The story continues to unfold through dialogue, and it becomes clear that the girl, Jig, does not understand Spanish while the American does. In addition, it begins to become apparent that the two are having some sort of disagreement. The subject of the disagreement, however, is hidden, until the man says, "It's really an awfully simple operation, Jig.... It's not really an operation at all." When Jig fails to...