Criminal policeman Lin Guiren (played by Tony Leung Chiu-wai) is affiliated with the Special Detective Unit of the Japanese Defense Foreign Affairs Division. The US government offers a reward of 30 million US dollars to track down the counterfeit US dollar banknotes known as the "Avengers". When Lin learns that the banknotes have arrived in Hong Kong, he goes deep into the gang to steal them alone, but runs into the beautiful female thief JJ (played by Shu Qi). The two work together to steal the banknotes, but at the last moment JJ betrays Lin and escapes with the banknotes. After JJ succeeds, she happily opens the iron box and sees that the inside has already been replaced. Guiren takes the real banknotes to the US Consulate to claim the reward, and he is received by Owen (played by Richie Jen), an employee of the Consulate. Owen takes the banknotes away and says he wants to find an expert for inspection, but Lin suddenly faints from drunkenness. When he wakes up, he finds out that the banknotes were stolen by Owen. Lin Guiren then tracks Owen to South Korea and launches a battle of wits and courage. Not only does JJ intervene afterwards, but Lin Guiren also has to face the repeated sniping of the leader of the counterfeit banknote group "Polar Bear".