The Illusion the Novel by Dan Sharma is about the ups and downs in the life of Danny, a young student in Burma who escapes the Military Regime tyranny to obtain refuge in the United Sates. He is quite successful as an Entrepreneur and starts a corporation as a construction company. Very ambitious and crafty in exploiting his client's weaknesses, he makes the company grow fast while also using his girlfriend for that end, until a catastrophe strikes when a school building walk bridge built by him collapses and a grand jury indicts him for murder of school children, upon believing that the collapse occurred as a result of use of inferior materials followed by submitting fake inspection.
As the young man gets the wind of possibility of indictment, he escaped into Thailand and was on his way to hide in Burma, but the FBI was chasing him and caught up with him, just as he was trying to renter Burma to avoid extradition to the US.
Danny is brought back to New York for a trial in which he is found guilty of second degree murder and other injuries involving school children and gets sentenced to Eighteen years in Prison. While in jail, the other inmates taunt him as a 'Baby Killer'. Enraged at this treatment, Danny almost killed an inmate and is sent to solitary confinement. Another tragedy strikes him as he loses his mother to aneurism of the artery and subsequent cardiac failure. His mind was confused about what should be the goal in life. Danny tried to Meditate to remember the ways in which his mother tried to make morality and benevolence as the ultimate good in life.
After initial struggle, Danny learns to meditate and search his soul for answers in quest of peace. Helping others gave him the most happiness as he starts counseling Prison inmates to help them make a future for them and their loved ones. Danny's sentence is commuted by years, due to good behavior on his part as he becomes a philosopher and guide for his fellow inmates.
Upon release from the prison, his partners who had revived his corporation also want him back as Chief Executive Officer. Danny has a chance to be in High Society again and live in luxury. He joins the corporation but the morality aroused in him does not allow him to use the corrupt practices to get more business.
Danny becomes a resident of a monastery and becomes a Meditation Instructor and counselor. He helps children and adults alike in their ability to concentrate, meditate and reach their soul to guide them to make proper decisions to deal with their problems, and was on his path to attain the highest place of life.
The story is narrated in a flash back as Danny has to tell his life story to another fugitive contractor seeking guidance on how to deal with the situation of the construction accident. The fugitive started questioning if Danny understands practices of construction business before advising. The fugitive ultimately takes Danny's advice and changes his life path after hearing the story of Danny's life.
Danny moves on to help on to help countless sufferers who come to Monastery to seek peace and the true meaning of life. This is the end of Danny's search for the highest good in life that turned his life around. He would periodically return to his business, only to generate resources of the Children's Foundation that he setup.