Agent Lam (Tony Leung) sets out to track a pair of plates used to make fake American dollars. When he discovers the plates, they are conned out of him by enigmatic US Embassy workers Owen (Richie Ren) and JJ (Shu Qi). With the trail now leading to Korea, Lam sets off in hot pursuit. There, amidst the dangerous and glamorous urban landscape of Seoul, Lam finds himself confronting an underworld crime boss known as the Polar Bear, head of the biggest counterfeiting organisation in Asia.