Marcus Stigman and Bobby Trench have, for the last year, been working together as part of a drug organisation; however, neither knows the other's true identity as they have both been sent out undercover as part of their work as federal agents in separate organisations. Their attempt to uncover millions of dollars from a Mexican drug cartel goes badly wrong when the agents turn on each other revealing their true identities; Stig is a Naval Intelligence officer while Bobby is part of the Drug Enforcement Administration. They take the situation to their respective superiors and discover that they have both been set up with the money that they recovered not belonging to who they thought it did. They realise that they must work together to bring down the real criminals while they themselves are wanted dead or jailed.

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