The author (who is not to be confused with Swift himself, but is merely a persona) argues, through economic reasoning as well as a self-righteous moral stance, for a way to turn the problem of squalor among the Catholics in Ireland into its own solution. His proposal is to fatten up the undernourished children and feed them to Ireland's rich land-owners. Children of the poor could be sold into a meat market at the age of one thus combating overpopulation and unemployment, sparing families the expense of child-rearing while providing them with a little extra income, improving the culinary experience of the wealthy, and contributing to the overall economic well-being of the nation.
He offers statistical support for his assertions and gives specific data about the number of children to be sold, their weight and price, and the projected consumption patterns. He suggests some recipes for preparing this delicious new meat, and he feels sure that innovative cooks will be quick to generate more. He also anticipates that the practice of selling and eating children will have positive effects on family morality: husbands will treat their wives with more respect, and parents will value their children in ways hitherto unknown. His conclusion is that the implementation of this project will do more to solve Ireland's complex social, political, and economic problems than any other measure that has been proposed.
This is widely believed to be the greatest example of sustained irony in the history of the English language.